跨境电商是国际贸易新业态，2022年中国跨境电商市场规模达15.7万亿元，同比增长10.56%；跨境电商交易额占我国货物贸易进出口总值42.07万亿元的37.32%。跨境电商作为数字经济下国际贸易新业态在全球范围内稳步发展，中国跨境电商市场规模不断扩大，增长速度明显加快。跨境电商税收具有税收主体国际化、征税对象虚拟化、交易环节分散化的特点，这会造成国际税收管辖权冲突，加剧国际避税现象，加大税收征管难度。我国积极出台扶持性政策以及税收优惠政策助推跨境电商发展。本报告汇总近年来相关政策并进行政策解读，结合跨境电商在交易模式和进出口模式上的特征，以及跨境电商税收在税收主体、征税对象和交易环节上的特点，分析跨境电商的国际税收影响，结合OECD跨境电子商务税收范本、UN税收协定范本、欧盟在跨境电商管辖权确定中的相关规定，以及国际税法学界、有关国家、国际组织的税务部门的相关国际经验，完善跨境电商税收管辖权及反国际避税立法，缓解国际税收管辖权冲突和国际避税现象。本报告系统阐述我国跨境电商发展的税收政策建议与对策，以期在借鉴国外经验的基础上，促进我国跨境电商的发展。
As a new form of international trade under the digital economy，In 2022，China’s cross-border e-commerce market will reach 15.7 trillion yuan，an increase of 10.56%. Cross-border e-commerce transactions accounted for 37.32% of China’s total import and export value of 42.07 trillion yuan of goods trade. Cross border e-commerce is steadily developing globally. The scale of China’s cross-border e-commerce market is constantly expanding，and the growth rate is significantly accelerating. Cross border e-commerce taxation has the characteristics of internationalization of tax subjects，virtualization of tax objects，and decentralization of transaction processes，which can cause conflicts of international tax jurisdiction，exacerbate international tax avoidance，and increase the difficulty of tax collection and management. China has actively introduced supportive policies and tax incentives to promote the development of cross-border e-commerce. This report summarizes and interprets relevant policies in recent years，taking into account the characteristics of cross-border e-commerce in transaction and import/export modes，as well as the characteristics of cross-border e-commerce taxation in tax subjects，tax payees，and transaction links. It analyzes the international tax impact of cross-border e-commerce，combining the OECD model，UN agreement model，relevant regulations of the EU in determining cross-border e-commerce jurisdiction，and international tax law academia The relevant international experience of tax departments of relevant countries and international organizations，the improvement of cross-border e-commerce tax jurisdiction and anti international tax avoidance legislation，and the alleviation of international tax jurisdiction conflicts and international tax avoidance phenomena. This report systematically elaborates on tax policy recommendations and countermeasures for the development of cross-border e-commerce in China，with the aim of promoting the development of cross-border e-commerce in China based on learning from foreign experiences.
