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财关税〔2016〕18号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局,海关总署广东分署、各直属海关:为营造公平竞争的市场环境,促进跨境电子商务零售进口健康发展,经国务院批准,现将跨境电子商务零售(企业对消费者,即B2C)进口税收政策有关事项通知如下:一、跨境电子商务零售进口商品按照货物征收关税和进口环节增值税、消费税,购买跨境电子商务零售进口商品的个人作为
Finance Customs (Administration Bureau), State Administration of Taxation, Finance Bureau of Xinjiang Production and Construction Corps, and Guangdong Branch of the General Administration of Customs of the People’s Republic of China, Autonomous Region, Municipality directly under the Central Government, and all subordinate customs offices of the provinces, autonomous regions, municipalities directly under the Central Government and municipalities directly under the Central Government: To promote the healthy development of cross-border e-commerce retail imports. With the approval of the State Council, we hereby notify you of the relevant matters concerning the import taxation policy of cross-border e-commerce retail (business to consumers, that is, B2C) as follows: I. Retail imports of cross-border e- Collection of customs duties and import VAT, consumption tax, purchase of retail cross-border e-commerce imports of personal goods as a