我国跨境电商零售进口税收法律困境及对策研究
Research on the Legal Dilemma and Countermeasures of Cross-Border E-Commerce Retail Import Tax in China

我国跨境电商零售进口在数字技术与消费升级驱动下迅猛发展，但税收法律体系滞后于新兴业态创新，面临立法适配性不足的挑战。2018年《电子商务法》首次将跨境电商纳入法律框架，明确其互联网进出口贸易属性，但相关税收规则仍依赖传统贸易法律法规，难以匹配新型商业模式需求。当前实践存在纳税主体模糊代收责任不清致征管失灵、税制差异致商家套利、征管漏洞致税源流失和监管协同不足风险防控薄弱四大问题。建议通过明确纳税主体、完善进口税收制度优化惠企政策、完善跨境电商进口税收征管体系和建立全流程进口监管体系等措施，系统性完善税收法律框架。未来我国需继续立足本土实践、借鉴国际经验，为跨境电商高质量发展营造法治化、公平化的税收环境。
China’s cross-border e-commerce retail import is developing rapidly driven by digital technology and consumption upgrading, but the tax legal system lags behind the innovation of emerging business forms and is faced with the challenge of insufficient legislative adaptation. In 2018, the E-commerce Law incorporated cross-border e-commerce into the legal framework for the first time, clarifying its nature of Internet import and export trade. However, the relevant tax rules still rely on traditional trade regulations, and it is difficult to match the needs of new business models. In current practice, there are four major problems: the unclear tax collection and management failure, the arbitrage of tax difference, the loss of tax sources caused by tax collection and management loopholes, insufficient supervision coordination and weak risk prevention and control. It is suggested that the tax legal framework should be systematically improved by clarifying the tax payers, unifying the import tax system, formulating preferential tax policies, improving the import tax collection and management system of cross-border e-commerce, and establishing the whole-process import supervision system. In the future, based on international experience and local practice, we should create a law-based and fair tax environment for the high-quality development of cross-border e-commerce.