摘要：随着我国居民收入增加以及对商品需求的多元化，跨境电子商务行业日益繁荣，交易额不断扩大。最近几年，更是在政府政策积极的引领和支持下，中国跨境电商行业一直处于飞速发展的状态。2016年4月8 日，中国实行跨境电子商务关于其零售进口商品的税收新版政策，对于跨境电商来说这是千载难逢的机遇。本文从介绍进口税改革提出的背景入手，结合中国跨境电商发展现状和改革的内容进行深入分析，发现中国跨境电商运营成本加剧，传统备货模式已经不再适合现有市场，但是对于跨境电商以后的规范发展百无一害。同时提出跨境电商企业应该调整产业布局、强化海外供应链、提高核心竞争力来抢抓新政中的机遇。71320

毕业论文关键词：跨境电商；进口税改革；行邮税

The Impact of New Tax System on the Future Development of Cross-border E-commerce 

Abstract: With the increase in the income of our residents and the persification of commodity demand, the cross-border e-commerce industry is booming and the transaction volume is expanding. In recent years, but also in the government policy to actively lead and support, China's cross-border electricity business has been in a state of rapid development. April 8, 2016, China's implementation of cross-border e-commerce on its retail imports of new tax policy, for cross-border electricity business is a golden opportunity. This paper begins with the background of the import tax reform, and analyzes the current situation and the reform content of China's cross-border electricity business. It is found that the operating cost of China's cross-border electricity business is increasing and the traditional stocking mode is no longer suitable for the existing market. But it is no harmful to cross-border electricity business after the development of norms. At the same time, cross-border electric business enterprises should adjust the industrial layout, strengthen the overseas supply chain, improving the core competitiveness to seize the opportunities in the New Deal.

Key Words: cross-border e-commerce； new tax system； line shipping tax

目录

前言 1

（一）研究目的 1

（二）研究意义 1

（三）研究内容 1

一、跨境电子商务概述 2

（一）跨境电子商务的定义 2

（二）我国跨境电子商务的现状 2

1、B2C跨境电商模式潜滋暗长 2

2、B2C跨境电商交易额不断上涨 2

3、B2C跨境电商务呈集中化势态 3

4、B2C跨境电商主流销售品 3

二、进口税改革概述 5

（一）进口税改革的内容 5

（二）进口税改革产生的原因 5

1、税收大量流失 5

2、不公平竞争 5

3、海关监管难 6

三、进口税改革对跨境电商的影响 7

（一）进口税改革对跨境电商的积极影响 7

1、减少国家税收流失，有利于营造统一的税收环境 7

2、减少碎片化包裹入境，有利于海关监管