研究跨境电商税收法律制度的国际比较与借鉴——基于自贸区政策的实践分析.pdfVIP

研究跨境电商税收法律制度的国际比较与借鉴——基于自贸区政

策的实践分析

think1.DeconstructthePrompt

CoreTopic:Cross-bordere-commercetaxationlegalsystem.

Methodology:Internationalcomparisonandlearning(借鉴).

SpecificContext/Lens:Analysisbasedonthepracticalimplementation

ofFreeTradeZone(FTZ)policies.

ImplicitGoal:AnalyzethecurrentstateofChinascross-bordere-

commercetaxlaws,especiallywithinFTZs,comparethemwithothermajor

economies,identifystrengthsandweaknesses,andproposeconcrete,actionable

recommendationsforimprovement.

Structure:Standardacademicpaperformat(Abstract,Intro,Lit

Review,Methods,Results,Discussion,Conclusion).

Length:≥8000characters.

Format:Paragraphs,nolistsunlessnecessary.Noopening/closing

remarks.

2.InitialBrainstormingKeywordAssociation

Cross-borderE-commerce(跨境电商):Twomainmodels:

B2C(Business-to-Consumer):Directimport(直邮模式)andbonded

warehouseimport(保税仓模式/网购保税进口).Thisistheprimaryfocusfor

consumer-facingtaxpolicy.

B2B(Business-to-Business):Exportandimport.

TaxationLegalSystem(税收法律制度):Keytaxesinvolved:

CustomsDuties(关税):Themaintaxbeingadjusted/waived.

Value-AddedTax(增值税):ImportVAT.

ConsumptionTax(消费税):Forspecificluxury/non-essentialgoods.

PersonalPostalArticlesTax(行邮税):Forpersonalpackages,a

simplified,consolidatedtax.

Cross-borderE-commerceRetailImportTax(跨境电商零售进口税):The

new,specifictaxpolicyforthissector,ofteninvolvingzerotariffswithin

acertainlimit,anddiscountedVAT/ConsumptionTax.

FreeTradeZone(自贸区/FTZ):Thepolicylaboratory.KeyFTZ

policiesforcross-bordere-commerce:

Bondedwarehousemodel(网购保税进口)isacoreFTZfunction.

Simplifiedcustomsclearance.

Preferentialtaxpolicies(e.g.,highertransacti