A Study On The Taxation System Of Imported Cross-border Retail E-commerce

With the rapid development of economy,we consume more goods than ever.Our persuit of quality,price,abundance gave birth to the cross-border retail e-commerce industry.The relative tax policies also does a lot to the development of this industry.But the current tax system can not adapt to the development of cross-border retail e-commerce industry.Tax policies changing quickly leads to the violation of taxation legalism,which results in the ups and downs of relevant industries and enterprises.The customes also meet a lot of problems due to this.This article starts from the introduction of imported cross-border retail e-commerce.Then its tax related characteristics and development history are introduced.The article analyses the content and the influence of the new tax policies,pointing out that the new tax policies has some problems,including both the tax legislative issues,and customs' enforcement problems.To solve these problems,foreign cross-border tax systems provide a good reference.Our tax legislation should consider more about tax principles.Our tax policies should consider both free trade and limited tarrif protection.To improve the tax system,this paper puts forward some suggestions,including improving the international tax law,the implementation of a single tax system,the implementation of small cargo management.Through the research,we have reason to believe that China's cross-border e-commmerce have developed to a new stage and although the relevant tax system adjustment is slow,it is gradually on the right track and is guiding the development of the industry.For cross-border e-commerce companies,they will face more competition because tax dividends is disappearing.This is both a challenge and an opportunity.