Why the cross-border e-commerce tax reform was postponed for the second time
Wang Jian
(Source: Xinhua News Agency2016-12-09）
“4·8The new extension of the "New Deal" reflects that the government still needs time to continue piloting to find a regulatory system more suitable for the development of cross-border e-commerce.
The Ministry of Commerce recently announced that in order to steadily promote the transition of the cross-border e-commerce retail import supervision model, the relevant regulatory requirements for cross-border e-commerce retail imports will be given a longer transition period and further extended to2017End of the year.
This policy adjustment comes from2016Year4month8The "Notice on Taxation Policies for Cross-border E-commerce Retail Imports" jointly issued by the Ministry of Finance and other ministries and commissions of Japan - implements a new tax system for the cross-border e-commerce bonded stocking retail import model implemented in customs pilot cities, which is also known in the industry as "4·8New Deal”.
However, due to the strong rebound in the market, the General Administration of Customs issued a notice one month later, "4·8The implementation of the "New Deal" has been suspended for one year. This is the second extension of the New Deal.
This may mean that the government has been rethinking its foreign w88 regulatory policies and conducting regulatory innovations under the new global w88 trends caused by cross-border e-commerce. It still needs time to continue to implement pilot projects to sum up experience and develop a set of cross-border e-commerce regulatory systems that are more in line with global w88 development trends.
The era of inclusive w88 has arrived
Reform and opening up40Over the past few years, China has developed into the world's largest exporter of consumer goods and the world's largest consumer. The strong purchasing power of Chinese consumers is not only reflected at home, but also abroad. They have set off waves of overseas shopping around the world.
According to calculations by the Ministry of Commerce, China has nearly1Trillions of consumption occur overseas and are then brought into the country through tourism and shopping.
With the rise of cross-border shopping, countries are in201513436_13505
In the past, foreign w88 was conducted on a large scale between import and export companies. Nowadays, consumers and online retail platforms are also involved in foreign w88. Foreign w88 business has tended to be small-scale and fragmented, and there has even been a large number of imports through gray channels (not included in government supervision and statistics, such as personal travel, etc.).
International w88 has shown a development trend of small orders, high frequency, and diversified trading entities. This is because with the development of global e-commerce, service innovation, and personnel mobility, the threshold for international w88 is greatly lowered, and the degree of free circulation of global goods is increasing.
In other words, through various channels, including direct mail, personal portability and normal transactions on cross-border e-commerce platforms, more small, medium and micro enterprises and even individuals can engage in international w88 more conveniently, which is difficult to imagine in traditional general w88.
Therefore, this new global w88 phenomenon is also called "inclusive w88", which has greatly promoted the development of cross-border e-commerce.
Traditional supervision methods need to be improved
The rapid development of China’s cross-border e-commerce has also made us deeply aware of the various problems caused by the fragmentation of global w88. Faced with the new w88 form of cross-border e-commerce, traditional regulatory thinking is obviously no longer applicable.
China’s foreign w88 supervision methods are roughly divided into two categories: “general w88” and “personal mail”. The former's supervision is aimed at the international sale of goods between importers and exporters, while the latter is mainly aimed at the supervision of personal items. The tax policies and supervisory procedures of the two are different.
In the past, due to the small quantity of personal mail, simplified supervision procedures were adopted. However, the development of inclusive w88 has gradually increased the number of personal mail. Even small, medium and micro enterprises or individuals have begun to import or export single products or small orders. However, the customs declaration of natural persons by the competent authorities is still limited to personal items, and there are many restrictions on commodity categories.
Judging from the regulatory innovations in recent years, small exports and imports of enterprises are basically classified as general w88 methods for supervision, such as the General Administration of Customs2014Introduced in "9610”The export supervision code is to handle the export w88 of small orders close to the supervision of general w88, which is the so-called “distribution and collective reporting”, that is, fragmented export shipment filing, and finally integrate a large customs declaration form for general w88 declaration.
“4·8The New Deal also intends to regulate the cross-border e-commerce bonded stocking model closer to that of general w88. However, most cross-border e-commerce companies and platforms cannot meet the customs clearance order system required by general w88 supervision, resulting in a sharp decline in the volume of cross-border e-commerce bonded stocking retail import business and a situation similar to a "circuit breaker".
Fortunately, the competent authorities later adjusted the policy in time and changed "4·8The "New Deal" has been suspended for one year, and now it has been extended to2017End of the year. However, it can be seen that under the general trend of global inclusive w88, regulatory authorities are still wavering on small imports of enterprises - whether to regulate general w88 or personal items, this is still an open question.
Cross-border e-commerce should have a unified tax system
In fact, the reason why China’s cross-border e-commerce development is at the forefront of the world is more or less due to the simplified regulatory procedures and even tax-free policies for small w88 carried out by many countries in the world, especially developed countries.
For example, tax exemption for small and low-value goods is basically a practice and trend around the world. In Europe,150Low-value imported goods below the euro are exempt from VAT, while in the United States,800Imported goods below US dollars are completely duty-free.
This shows that the world has left a lot of room for the development of small and micro enterprises and individual w88, and there is huge potential for small and micro enterprises and global consumers to drive w88 growth.
Therefore, in order to develop China’s cross-border e-commerce, further innovation in China’s w88 supervision methods should be included in the agenda as soon as possible.
Future innovations in supervision of cross-border e-commerce w88 should consider the following aspects:
1. Supervision should not distinguish between goods and personal items, and a unified tax system should be implemented; 2. Implement the subject of natural person customs declaration; 3. Implement simplified supervision procedures and tax exemption policies for low-value goods; 4. Establish the legal status of a comprehensive foreign w88 service platform; 5. ImplementationPPPRegulatory system, that is, cooperation between the government and private institutions, such as big data information collaboration and cooperation with cross-border e-commerce platforms, foreign w88 comprehensive service platforms, logistics companies, etc.
Of course, the supervision of cross-border e-commerce involves very complex systemic issues, involving multiple departments, and more importantly, issues related to reform and opening up. Therefore, it requires overall consideration and top-level design. It is not only related to the transformation and upgrading of my country's foreign w88, but also the best opportunity for China to leverage the development of cross-border e-commerce, build a world electronic w88 platform, and reshape international w88 rules. This should be a strategic issue for the country's global w88.
We should seize the opportunity to follow the trend and formulate more advanced w88 supervision rules that can guide the development of new business formats and seize the global commanding heights to support and guide the sustained and healthy development of cross-border e-commerce.
(The author is director and professor of the International Business Research Center of the w88 casino)
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