我国跨境电商零售进口税收制度面临的困境及解决路径研究  

Research on the Dilemma and Solution Path of China′s Cross-Border E-Commerce Retail Import Tax System

作　　者：刘政昆 LIU Zheng-kun(School of Investigation,Nanjing Police University,Nanjing 210042,China;Postdoctoral Research Station,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]南京警察学院侦查学院,江苏南京210042 [2]上海财经大学博士后流动站,上海200433

出　　处：《税务与经济》2025年第2期39-48,共10页Taxation and Economy

基　　金：江苏高校哲学社会科学研究一般项目(2024SJYB0092);中央高校基本科研业务费专项资金资助项目(2024110620)。

摘　　要：在互联网技术不断成熟,经济全球化不断加快和消费者偏好不断升级的推动下,中国跨境电子商务历经二十多年的发展,已成为我国重要的新兴商业模式。与物流供应链优化、金融技术创新以及移动支付解决方案广泛运用相结合,线上消费已经逐渐替代线下消费而成为顾客购物的主流。面对跨境电商交易自身的复杂性以及数字经济的挑战,我国海关税收政策及征管应如何改进以维护我国海关税收主权、降低税收流失,促进跨境电商的公平与健康发展已成为目前急需解决的重大课题。目前,我国跨境电商零售进口税收制度存在征税地原则选择不明确、代收代缴义务职责划分不合理以及非居民企业注册登记不适当等问题。应积极利用外部数据,建立互利协作机制,推进数字化系统建设,以优化海关税收政策,为中国海关对跨境电商入口的监管提供指导。Driven by the continuous maturity of Internet technology,the continuous acceleration of economic globalization and the continuous upgrading of consumer preferences,China′s cross-border e-commerce has become an important emerging business model after more than 20 years of development.Combined with the optimization of logistics supply chain,financial technology innovation and the widespread use of mobile payment solutions,online consumption has gradually replaced offline consumption and become the mainstream of customer shopping.Faced with the complexity of cross-border e-commerce transactions themselves and the challenges of the digital economy,it has become a major issue needed to be urgently addressed that how China′s customs policy of tax collection and management should be improved to maintain the country′s customs tax sovereignty,reduce tax losses,and promote the fair and healthy development of cross-border e-commerce.Through an in-depth analysis of the current situation,the country′s cross-border e-commerce retail import tax system still has problems such as unclear selection of tax location principles,unreasonable division of responsibilities for collection and payment obligations,and inappropriate registration of non-resident enterprises.It is suggested that the country should actively use external data,establish a mutually beneficial cooperation mechanism,and promote the construction of a digital system to optimize customs tax policies and provide guidance for China′s customs supervision of cross-border e-commerce imports.

关 键 词：海关税收政策 跨境电商 进口税 

分 类 号：F810.42[经济管理—财政学]