An Analysis Of The Import Tax Policy And Its Impact On The Retail Goods In Cross-border E-commerce In China

With the continuous development of the world digital economy and the continuous improvement of China's opening up,consumers have greatly reduced the cost of shopping,so they are increasingly choosing cross-border e-commerce for overseas shopping.However,before the New deal,cross-border e-commerce is a new form of business,policies and regulations have not kept up with the development of the new model,has not yet formulated a special policy for standardized management.In the early days of cross-border e-commerce,most of the goods imported through postal channels,which inevitably brought a series of problems.In order to adapt to the new situation of cross-border e-commerce development,standardize tax structure,create a fair and reasonable market environment,make up for the shortcomings of the current tax law,and realize sustainable development,the Ministry of Finance,the General Administration of Customs and the State Administration of Taxation issued a joint announcement on March 24,2016 to reform the current import tax system for cross-border e-commerce businesses.To a certain extent,the implementation of the new policy has dealt a blow to the tax evasion behavior of cross-border e-commerce retailing,which is conducive to guiding the standardized development of cross-border import retail e-commerce,and at the same time reducing the risk of customs supervision and improving the efficiency of supervision.By comparing the economic profits between cross-border e-commerce retail imports and general trade imports after the new policy,it is found that different commodities and different import prices will lead to the change of profit difference between the two schemes.Finally,through empirical analysis,the new policy for cross-border e-commerce have certain impacts on retail in the list,import value,business operations,market activity.However,the new policy still has some shortcomings.First,the insufficient policy argument leads to frequent policy changes and lack of stability.In the actual operation,the repeated taxation of insurance premiums creates an unnecessary tax burden,and part of the policy is difficult to implement.So that the new policy is not perfect in tax neutrality.Second,the lack of restrictions on cross-border retail imports through grey channels makes the policy effect of the new tax system deviate from its original intention,and the lack of tax incentives in non-pilot areas puts the development of cross-border e-commerce retail imports at a disadvantage.Preferential promotion behavior is found to be unfair.These problems highlight the lack of tax fairness in some aspects of the new policy.Third,the tax legal system is not perfect,the low level of tax legislation violates the principle of ‘legislation Law',and the connotation and extension of the basic elements of cross-border e-commerce tax law have not been further discussed and defined on the legal level.In view of the problems existing in the new policy,following suggestions should be given: First of all,the relevant departments should deepen the principle of tax neutrality,prudently introduce and modify the current policy,timely refine the adjustment policy,and use tax information,establish a unified cross-border e-commerce service information system,to help implement the policy.Secondly,by vigorously cracking down on grey channels to promote fair competition in the industry and expand the scope of pilot areas to promote tax fairness among regions.Gradually eliminate the postal tax and retail import tax allowances to promote cross-border e-commerce and general trade equity,to fully implement the principle of tax fairness.Finally,to implement the legal principles of taxation and strengthen the construction of tax legal system,we should focus on raising the level of tax legislation,introducing a system that not only satisfies the principle of efficiency,but also can carry out tax legislation scientifically and effectively,and establishes a legal system of cross-border electronic commerce.We will improve the tax supervision of cross-border e-commerce companies.