摘要
外贸新业态主要包括跨境电商、市场采购和外贸综合服务三种模式,这是我国外贸发展过程中探索出的新路子,也是全球贸易的新趋势。新业态能够拓宽外贸渠道,提升贸易效率,但一定程度上也改变了传统的国际贸易规则,进而对税收制度提出了挑战。如在纳税人身份界定、完税价格认定、税收风险防控和征管业务流程等方面,现行税制其实是滞后于新业态发展实践的,亟待与时俱进。我国应为新业态立法明义,开展税收征管综合治理,助力外贸新业态健康发展。
New forms of foreign trade mainly include cross-border ecommerce,market procurement and integrated services for foreign trade,which are new ways explored in the development of China’s foreign trade and a new trend of global trade.The new forms of foreign trade can broaden the channels and improve the efficiency of trade,while changing the traditional international trade rules to a certain extent,and thus posing a challenge to the taxation system.The current taxation system lags behind the practice of the development of new forms of trade in respect of how to define taxpayer identity,determine customs value and prevent and control tax risks,as well as the operational procedures of tax collection.It is urgent to keep pace with the times,formulate new legislations according to new forms of trade,carry out comprehensive management of tax collection and promote the healthy development of new forms of foreign trade.
作者
杭州海关关税处课题组
王诗东
Research Group of Customs Duty Division,Hangzhou Customs
出处
《海关与经贸研究》
2021年第1期50-62,共13页
Journal of Customs and Trade
关键词
外贸新业态
跨境电商
市场采购
外综服
税收制度
New Forms of Foreign Trade
Cross-border E-commerce
Market Procurement
Integrated Services for Foreign Trade
Taxation System
