摘要:受政策的影响，我国2015年进口零售电商市场出现了爆发性的增长，同比2014年销售额增长了110%，在我国网络销售市场的渗透率高达3%。2016年4月8日，中国海关总署推行新跨境电商税改政策并公布新跨境电商白名单，新公布的白名单一共有1142款包含8位税号的商产品，大多数都是我国消费者有一定消费需求的产品，同时又可以达到国家对跨境电子商务产品管理要求，并且在原则上可以通过快递等渠道进入我国境内的产品，白名单上包含了原有跨境进口绝大部分商品。同时，该白名单未来将依据我国国内的消费需求来做一些可控改变。2016年4月8日推出的跨境电商新政中，没有存在于清单内的品类，是否可以在未来政策审核通过后继续销售，并没有具体说明，因此，本次税改施行后对跨境电商行业的冲击尚未可知。本文主要分析跨境电商新税改方案提出后对整个跨境电商行业造成的影响，并根据现有跨境电商企业面临的问题进行了深入的分析，提出了一系列相应的应对方案。另外，本文就现有的市场情况对跨境电商未来的发展趋势提出了猜想。81826

毕业论文关键词：跨境电子商务；新跨境电子商务商税改；新跨境电子商务白名单；

Analysis of the Impact of Cross-border E-commerce on the Cross-border E-commerce Industry

Abstract: Affected by the policy, our country imported retail electricity dealer market emerged in 2015 explosive growth, sales in 2014 increased by 110%, compared to the same network as much as 3% of the sales market penetration in China。On April 8, 2016, the China general administration of customs introduce new cross-border electricity announced new cross-border tax reform policy and electricity white list, new white list released a total of 1142 contains eight id number of the product, most consumers have certain consumer demand in China is a product, and can meet the national requirements for cross-border e-commerce product management, and can in principle by Courier service and so on channel into products within the territory of China, for the most part contains the cross-border import original goods。At the same time, the future will be based on the white list of China's domestic consumer demand to do some controllable changes。On April 8, 2016 launched cross-border television the New Deal, did not exist in the category list, whether can you in the future policy review through and can continue to sell, and no specific instructions, therefore, the impact on cross-border electricity industry after the enforcement of tax reform is not yet known。This paper mainly analyzes the cross-border electricity after the new tax reform plan is proposed for the impact of cross-border electricity industry, and according to the existing cross-border electricity enterprises are faced with the problem carried on the thorough analysis, put forward a series of corresponding olutions。In addition, in this paper, the current market situation of cross-border trends for future development of the electricity。

Key words: cross-border e-commerce; new cross-border electricity supplier tax reform policy; new cross-border electricity supplier white list;

目 录

一、跨境电商行业现状 1

（一） 跨境电商行业介绍 1

（二） 跨境电商模式介绍 1

（三） 跨境电商发展概况 1

（四） 跨境电商政策支持 2

    1、 国务院颁发的相关跨境电商政策条令 2

    2、 国务院颁发关于促进跨境电商快速、健康发展的建议