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欧美实施跨境电商税收新政的影响及应对

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跨境电商作为一种新业态、新模式,打破了时间和空间的限制,降低了贸易成本,为中小企业提供了发展机遇,已经成为我国外贸发展的新动能、转型升级的新渠道和高质量发展的新抓手.中国跨境电商企业大规模出海对欧美市场产生较大冲击,并暴露出一系列合规性问题,促使欧美国家推行一系列税收改革政策以降低境外同类企业的竞争优势,且将对我国跨境电商企业带来较大不确定性.本文重点分析欧美跨境电商税收改革的积极与消极影响,提出相关企业应充分利用国家层面的政策支持,降低政治、支付、物流等风险,积极推动数字化与合规化转型,合理布局海外仓,基于RCEP等区域贸易协定电子商务条款加快实施出口市场多元化,带动贸易新业态新模式的快速健康发展.
The Impact and Countermeasure for the Implementation of New Cross-border E-commerce Tax Policies in Europe and the United States
Cross-border e-commerce, as a new industry and a new mode, breaks the limitations of time and space, reduces trade costs, provides development opportunities for small and medium-sized enterprises, and has become a new driving force for the development of China's foreign trade, a new channel for transformation and up-grading, and a new gripping force for high-quality development. The large-scale overseas expansion of Chinese cross-border e-commerce enterprises has had a significant impact on the European and American markets, and ex-posed a series of compliance problems, prompting European and American countries to implement a series of tax re-form policies to reduce the competitive advantage of similar overseas enterprises, and this will bring significant un-certainty to Chinese cross-border e-commerce enterprises. This paper focuses on analyzing the positive and nega-tive impacts of cross-border e-commerce tax reform in Europe and the United States, and proposes that cross-bor-der e-commerce enterprises should make full use of policy support at the national level, reduce the risks of politics, payment, logistics etc., actively promote the transformation of digitization and compliance, rationally layout over-seas warehouses, accelerate the implementation of export market diversification based on the e-commerce provi-sions of RCEP and other regional trade agreements, and promote the rapid and healthy growth of new trade forms and models.

cross-border e-commercetax reformdigitizationcompliance

高运胜、张妍、王云飞

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上海对外经贸大学国际经贸学院

跨境电商 税收改革 数字化 合规化

国家社会科学基金项目

22BJL104

2024

国际贸易
中国商务出版社

国际贸易

CSSCI北大核心
影响因子:1.284
ISSN:1002-4999
年,卷(期):2024.(7)