Tariffs On Cross-border E-commerce Policy Options

Has Internets appeared since on 90s of the last century, the information technology and the network technology rapid development, the electronic commerce (E-commerce) rapidly popularizes and has raised a new commercial revolution along with it in the whole world. It has the transaction hypothesized, the digitization, the globalization and so on the characteristic.E-commerce's shock upon international tax has been paid attention all over the world, with its growing proportions in international trade. E-commerce tariff is treated as focus by international society. To establish the policy on e-commerce tariff is the common subject confronted by every country.In this paper, the discussion of e-commerce features, analysis of its existing international tax system, especially for the current tariff system brought about a series of shocks, as well as the causes and impact of shocks caused by hazards. Then this paper from a point of the international interest conflict analysis of the major developed countries and international organizations, the tariff policy options on e-commerce, pointing out the essence of that the developed countries to safeguard their own interests to maximize, and proposed China should be established in line with national conditions of China's e-commerce tariff system. This article on China's tariff policy options for e-commerce ideas, principles and specific measures proposed, advocates should take the appropriate protection, and the phased implementation of tariff policy, and tariff policy should reflect fairness, efficiency principles. In the end, this article try to how to set up native e-commerce customs collection and management system put forward specific initiatives.