摘要
跨境电子商务作为一种新型贸易业态,深刻地影响着国际贸易的理论与实践,也对各国海关法律制度提出新的挑战。跨境电子商务关税纳税义务人的识别问题,就是其中之一。在将海关法关于关税纳税义务人的相关规定适用于跨境电子商务项下的进出境商品时,呈现出一定的复杂性。这种复杂性一是体现在跨境电子商务业务类型的多样性所导致的适用结果上的差异性;二是进境B2C模式下进出境商品的属性模糊性所带来的认定困难;三是体现为'所有人'标准在确定进出境物品关税纳税义务人问题上的间接性特征,容易导致通关实践中的执法不统一及操作困难。跨境电子商务下关税纳税义务人的识别问题,为重新检视我国《海关法》关税纳税义务人的规定提供了机会,货物、物品分类应提炼、归纳所有具有分类意义的区分特征,以适用不断发展的贸易实践。
As a new trade form,cross-border e-commerce is profoundly influencing the theory and practice of international trade,and has also brought the new challenges to the Customs legal system,one of which is the identification of liable duty payer in cross-border e-commerce.The application of related provisions of the Customs Law on liable duty payer to the goods and articles under the cross-border e-commerce shows quite complicated.Identification of liable duty payer in cross-border e-commerce offers the opportunity to re-examine the related provisions of Customs Law of China.In classification of goods and articles,those differentiating characteristics with the significance of classification should be refined and concluded,in order to cater to the constant development of trade practice.
出处
《海关法评论》
2015年第1期19-35,共17页
Review of Customs Law
关键词
跨境电子商务
关税
纳税义务人
识别
cross-border e-commerce
tariff eligible duty payer
identification
