Research On China's Cross-border E-commerce Retail Import Tax Policy

With the appearance and rapid growth of network science tech,the continuous improvement of residents' living standards and consumers' pursuit of more wonderful life,consumers' consumption patterns are becoming more and more abundant,and they have gradually broken through geographical restrictions.Cross-border e-commerce has emerged as the times require.As an emerging trading model,cross-border e-commerce retail imports have been warmly welcomed by consumers and investors,and have maintained rapid growth in recent years.However,because the relevant tax policies and regulations have not kept up with the development of this emerging trade mode,the initial implementation of the postal tax and management method has led to many problems in the development of cross-border e-commerce retail imports in China,such as unfair taxation,national tax loss and unreasonable consumption structure,etc.In order to effectively solve the above problems and guide cross-border e-commerce retail import industry to develop in an orderly manner,the Ministry of Finance,the General Administration of Customs and the State Administration of Taxation jointly issued the No.18 Document of the Financial Affairs Agency in 2016,which provides that cross-border e-commerce retail imports are subject to a comprehensive tax(value added tax,consumption tax and tariff)rather than the postal tax.It aims to establish a specific tax system for the cross-border e-commerce retail import industry.After reviewing a large number of policy documents,domestic and foreign literature materials and collecting relevant data and cases,this paper uses the new policies introduced in 2016 as an entry point to study the cross-border e-commerce retail import tax policy.Taking the "4.8 new policy" as the time node,the development of cross-border e-commerce retail import was divided into exploration period and adjustment period,and the relevant tax policies were sorted out.From the aspects of taxation objects,taxpayers,taxable taxes,import duty-paid prices,tax rates and tax incentives,this paper analyzes the specific contents of the "4.8 new policy" What's more,the contents include the improvement of this policy at the new stage of development.The tax reform has a direct impact not only on consumers and cross-border e-commerce companies,but also on the entire cross-border e-commerce retail import industry,so this paper analyses the policy influence of the "4.8 new policy" from both theoretical and empirical aspects,points out the problems existing in China's cross-border e-commerce retail import tax policy,and puts forward reasonable suggestions for its improvement.