【作者】 杨琳；

【导师】 吕志奎；

【作者基本信息】 厦门大学 ， 公共管理（MPA）（专业学位）， 2018， 硕士

【副题名】以厦门关区为例

【摘要】 近年来,跨境电商作为新兴的国际贸易方式发展迅猛,已经成为促进我国国民经济发展的新增长点和传统外贸的重要补充,并对政府治理水平和治理能力提出了新的要求。在此背景下,我国于2016年3月24日颁布实施跨境电商税收新政,同年4月15日发布《跨境电子商务零售进口商品清单》,旨在通过税收来调节跨境商品进口渠道,引导跨境电商朝合理规范的方向发展。海关作为进出境监督管理部门和税收政策执行部门,实施的征管制度直接影响政策执行效果和政策目标的实现。本文在4.8新政实施两周年之际,选取厦门关区为案例,通过查找文献、案例分析、比较分析等研究方法,力争全面查找厦门海关实施跨境电商税收新政面临的制度性交易成本及可能导致的税收征管风险。最后结合其他国家和地区的税收征管经验,提出建议完善跨境电商税收政策法规、引导企业和消费者规范申报、建立信用管理体系,实施差别化管理、优化“三单信息”监管要求以及完善收件人身份认证手段等优化海关税收征管机制的政策建议。本文基于海关风险管理理论和税收理论视角,研究税收新政下的海关征管机制,不仅有利于海关发现征管漏洞和问题,进一步完善税收征管和风险防控,防止国家税款流失;同时,对于引导跨境企业和消费者对新政的实施作出合理合法的行为选择,推动我国跨境电商健康发展也有一定的现实意义。更多还原

【Abstract】 In recent years,Cross-border e-commerce is developing rapidly as a new way of international trade,it has become a new growth point to promote the development of national economy and an important supplement to traditional trade.It also puts forward new demands for our tax system and tax collection and management.In this context,China issued the new tax policy on cross-border e-commerce in March 24,2016,and a list of cross-border e-commerce retail import commodities was released in April 15th.It aims to regulate cross-border commodity import channels through taxation,and guide cross-border e-commerce to develop in a rational and standardized way.As the entry and exit supervision department and tax policy implementation department,Customs administration mechanism directly affects the implementation of policy implementation and policy objectives.Based on the 2nd Anniversary implementation of the 4.8 tax policy,we select the Xiamen Customs District as a case,by looking for literature,case analysis,comparative analysis and other research methods.We will strive to find out the institutional transaction costs and the possible risk of tax collection and management in Xiamen customs implementing the new tax policy for cross-border electricity providers.Finally,combined with other countries and regions,and the experience of tax collection and management of some cross border electricity supplier pilot cities in China.Put forward suggestions to improve cross-border e-commerce tax policies and regulations,guide the enterprises and consumers to standardize the declaration,establish the credit management system,implement the differential management,optimize the "three information" supervision requirements,and improve the recipient’s identity authentication means to optimize the customs tax collection and management mechanism.Based on customs risk management theory and tax theory,this paper studies the customs collection and management mechanism under the new tax policy.It is not only conducive to Customs finding loopholes and problems,but also further improving tax collection,risk prevention and control,to prevent the loss of tax.It is of practical significance to guide the cross-border enterprises and consumers to make reasonable and legal behavior choices for the implementation of the new deal,and standardize the development of cross-border e-commerce in China.更多还原