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跨境贸易

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跨境贸易

更新时间:2020-08-03 点击数:999

我们坚持两点基本考虑:首先我们将深化外汇管理改革,推动金融市场双向开放,服务国家全面开放新格局,这是第一个原则。第二是维护外汇市场稳定,防范跨境资金流动风险,保障外汇储备安全、流动以及保值增值,维护经济金融安全。

跨境贸易人民币结算将有利于企业有效规避汇率风险。美、欧、日等境外企业与中国境内企业之间的贸易,通常以美元、欧元和日元进行计价结算,中国与其他国家的贸易,其中主要是与东南亚和韩国等的贸易通常是以第三国货币进行计价结算,有助于企业营运成果清晰化。当中国企业以人民币进行跨境贸易结算时,通常其经营成果较为透明,表现为进口企业的成本和出口企业的收益能够较为清晰地固定下来,这有利于企业进行财务核算。

跨境电子商务是基于网络发展起来的,网络空间相对于物理空间来说是一个新空间,是一个由网址和密码组成的虚拟但客观存在的世界。网络空间独特的价值标准和行为模式深刻地影响着跨境电子商务,使其不同于传统的交易方式而呈现出自己的特点。

跨国电子商务具有如下特征(基于网络空间的分析): 

跨境电商(一)全球性(Global Forum)

网络是一个没有边界的媒介体,具有全球性和非中心化的特征。依附于网络发生的跨境电子商务也因此具有了全球性和非中心化的特性。电子商务与传统的交易方式相比,其一个重要特点在于电子商务是一种无边界交易,丧失了传统交易所具有的地理因素。互联网用户不需要考虑跨越国界就可以把产品尤其是高附加值产品和服务提交到市场。网络的全球性特征带来的积极影响是信息的最大程度的共享,消极影响是用户必须面临因文化、政治和法律的不同而产生的风险。任何人只要具备了一定的技术手段,在任何时候、任何地方都可以让信息进入网络,相互联系进行交易。美国财政部在其财政报告中指出,对基于全球化的网络建立起来的电子商务活动进行课税是困难重重的,因为:电子商务是基于虚拟的电脑空间展开的,丧失了传统交易方式下的地理因素;电子商务中的制造商容易隐匿其住所而消费者对制造商的住所是漠不关心的。比如,一家很小的爱尔兰在线公司,通过一个可供世界各地的消费者点击观看的网页,就可以通过互联网销售其产品和服务,只要消费者接入了互联网。很难界定这一交易究竟是在哪个国家内发生的。

这种远程交易的发展,给税收当局制造了许多困难。税收权力只能严格的在一国范围内实施,网络的这种特性为税务机关对超越一国的在线交易行使税收管辖权带来了困难。而且互联网有时扮演了代理中介的角色。在传统交易模式下往往需要一个有形的销售网点的存在,例如,通过书店将书卖给读者,而在线书店可以代替书店这个销售网点直接完成整个交易。而问题是,税务当局往往要依靠这些销售网点获取税收所需要的基本信息,代扣代缴所得税等。没有这些销售网点的存在税收权力的行使也会发生困难。  

跨境电商(二)无形性(Intangible)

网络的发展使数字化产品和服务的传输盛行。而数字化传输是通过不同类型的媒介,例如数据、声音和图像在全球化网络环境中集中而进行的,这些媒介在网络中是以计算机数据代码的形式出现的,因而是无形的。以一个e-mail 信息的传输为例,这一信息首先要被服务器分解为数以百万计的数据包,然后按照TCP/IP 协议通过不同的网络路径传输到一个目的地服务器并重新组织转发给接收人,整个过程都是在网络中瞬间完成的。电子商务是数字化传输活动的一种特殊形式,其无形性的特性使得税务机关很难控制和检查销售商的交易活动,税务机关面对的交易记录都是体现为数据代码的形式,使得税务核查员无法准确地计算销售所得和利润所得,从而给税收带来困难。

数字化产品和服务基于数字传输活动的特性也必然具有无形性,传统交易以实物交易为主,而在电子商务中,无形产品却可以替代实物成为交易的对象。以书籍为例,传统的纸质书籍,其排版、印刷、销售和购买被看作是产品的生产、销售。然而在电子商务交易中,消费者只要购买网上的数据权便可以使用书中的知识和信息。而如何界定该交易的性质、如何监督、如何征税等一系列的问题却给税务和法律部门带来了新的课题。 

跨境电商(三)匿名性(Anonymous)

由于跨境电子商务的非中心化和全球性的特性,因此很难识别电子商务用户的身份和其所处的地理位置。在线交易的消费者往往不显示自己的真实身份和自己的地理位置,重要的是这丝毫不影响交易的进行,网络的匿名性也允许消费者这样做。在虚拟社会里,隐匿身份的便利迅即导致自由与责任的不对称。人们在这里可以享受最大的自由,却只承担最小的责任,甚至干脆逃避责任。这显然给税务机关制造了麻烦,税务机关无法查明应当纳税的在线交易人的身份和地理位置,也就无法获知纳税人的交易情况和应纳税额,更不要说去审计核实。该部分交易和纳税人在税务机关的视野中隐身了,这对税务机关是致命的。以eBay为例,eBay是美国的一家网上拍卖公司,允许个人和商家拍卖任何物品,到2019年为止eBay 已经拥有3000 万用户,每天拍卖数以万计的物品,总计营业额超过50 亿美元。但是eBay 的大多数用户都没有准确地向税务机关报告他们的所得,存在大量的逃税现象,因为他们知道由于网络的匿名性,美国国内收入服务处(IRS)没有办法识别他们。

电子商务交易的匿名性导致了逃避税现象的恶化,网络的发展,降低了避税成本,使电子商务避税更轻松易行。电子商务交易的匿名性使得应纳税人利用避税地联机金融机构规避税收监管成为可能。电子货币的广泛使用,以及国际互联网所提供的某些避税地联机银行对客户的“完全税收保护”,使纳税人可将其源于世界各国的投资所得直接汇入避税地联机银行,规避了应纳所得税。美国国内收入服务处(IRS)在其规模最大的一次审计调查中发现大量的居民纳税人通过离岸避税地的金融机构隐藏了大量的应税收入。而美国政府估计大约三万亿美元的资金因受避税地联机银行的“完全税收保护”而被藏匿在避税地。          

跨境电商(四)即时性(Instantaneously)

对于网络而言,传输的速度和地理距离无关。传统交易模式,信息交流方式如信函、电报、传真等,在信息的发送与接收间,存在着长短不同的时间差。而电子商务中的信息交流,无论实际时空距离远近,一方发送信息与另一方接收信息几乎是同时的,就如同生活中面对面交谈。某些数字化产品(如音像制品、软件等)的交易,还可以即时清结,订货、付款、交货都可以在瞬间完成。

电子商务交易的即时性提高了人们交往和交易的效率,免去了传统交易中的中介环节,但也隐藏了法律危机。在税收领域表现为:电子商务交易的即时性往往会导致交易活动的随意性,电子商务主体的交易活动可能随时开始、随时终止、随时变动,这就使得税务机关难以掌握交易双方的具体交易情况,不仅使得税收的源泉扣缴的控管手段失灵,而且客观上促成了纳税人不遵从税法的随意性,加之税收领域现代化征管技术的严重滞后作用,都使依法治税变得苍白无力。 

跨境电商(五)无纸化(Paperless)

电子商务主要采取无纸化操作的方式,这是以电子商务形式进行交易的主要特征。在电子商务中,电子计算机通讯记录取代了一系列的纸面交易文件。用户发送或接收电子信息由于电子信息,以比特的形式存在和传送,整个信息发送和接收过程实现了无纸化。无纸化带来的积极影响是使信息传递摆脱了纸张的限制,但由于传统法律的许多规范是以规范“有纸交易”为出发点的,因此,无纸化带来了一定程度上法律的混乱。

电子商务以数字合同、数字时间截取了传统贸易中的书面合同、结算票据,削弱了税务当局获取跨国纳税人经营状况和财务信息的能力,且电子商务所采用的其他保密措施也将增加税务机关掌握纳税人财务信息的难度。在某些交易无据可查的情形下,跨国纳税人的申报额将会大大降低,应纳税所得额和所征税款都将少于实际所达到的数量,从而引起征税国国际税收流失。例如,世界各国普遍开征的传统税种之一的印花税,其课税对象是交易各方提供的书面凭证,课税环节为各种法律合同、凭证的书立或做成,而在网络交易无纸化的情况下,物质形态的合同、凭证形式已不复存在,因而印花税的合同、凭证贴花(即完成印花税的缴纳行为)便无从下手。  

跨境电商(六)快速演进(Rapidly Evolving)

互联网是一个新生事物,现阶段它尚处在幼年时期网络设施和相应的软件协议的未来发展具有很大的不确定性。但税法制定者必须考虑的问题是网络,象其他的新生儿一样,必将以前所未有的速度和无法预知的方式不断演进。基于互联网的电子商务活动也处在瞬息万变的过程中,短短的几十年中电子交易经历了从EDI到电子商务零售业的兴起的过程,而数字化产品和服务更是花样出新,不断的改变着人类的生活。

而一般情况下,各国为维护社会的稳定,都会注意保持法律的持续性与稳定性,税收法律也不例外。这就会引起网络的超速发展与税收法律规范相对滞后的矛盾。如何将分秒都处在发展与变化中的网络交易纳入税法的规范,是税收领域的一个难题。网络的发展不断给税务机关带来新的挑战,税务政策的制定者和税法立法机关应当密切注意网络的发展,在制定税务政策和税法规范时充分考虑这一因素。

跨国电子商务具有不同于传统贸易方式的诸多特点,而传统的税法制度却是在传统的贸易方式下产生的,必然会在电子商务贸易中漏洞百出。网络深刻的影响着人类社会,也给税收法律规范带来了前所未有的冲击与挑战。 

跨境电商跨境电子商务的意义

跨境电子商务作为推动经济一体化、贸易全球化的技术基础,具有非常重要的战略意义。跨境电子商务不仅冲破了国家间的障碍,使国际贸易走向无国界贸易,同时它也正在引起世界经济贸易的巨大变革。对企业来说,跨境电子商务构建的开放、多维、立体的多边经贸合作模式,极大地拓宽了进入国际市场的路径,大大促进了多边资源的优化配置与企业间的互利共赢;对于消费者来说,跨境电子商务使他们非常容易地获取其他国家的信息并买到物美价廉的商品。 

跨境电商跨境电子商务的模式

 我国跨境电子商务主要分为企业对企业(即B2B)和企业对消费者(即B2C)的贸易模式。B2B模式下,企业运用电子商务以广告和信息发布为主,成交和通关流程基本在线下完成,本质上仍属传统贸易,已纳入海关一般贸易统计。B2C模式下,我国企业直接面对国外消费者,以销售个人消费品为主,物流方面主要采用航空小包、邮寄、快递等方式,其报关主体是邮政或快递公司,2019年大多未纳入海关登记。 

跨境电商跨境电子商务的政策支持

电子商务出口在交易方式、货物运输、支付结算等方面与传统贸易方式差异较大。现行管理体制、政策、法规及现有环境条件已无法满足其发展要求,主要问题集中在海关、检验检疫、税务和收付汇等方面。

针对上述问题,《国务院办公厅转发商务部等部门关于实施支持跨境电子商务零售出口有关政策意见的通知》提出了6项具体措施。

一是建立电子商务出口新型海关监管模式并进行专项统计,主要用以解决2019年零售出口无法办理海关监管统计的问题;

二是建立电子商务出口检验监管模式,主要用以解决电子商务出口无法办理检验检疫的问题。

三是支持企业正常收结汇,主要用以解决企业办理出口收汇存在困难的问题;

四是鼓励银行机构和支付机构为跨境电子商务提供支付服务,主要用以解决支付服务配套环节比较薄弱的问题。

此外还实施适应电子商务出口的税收政策,主要用以解决电子商务出口企业无法办理出口退税的问题;

最后是建立电子商务出口信用体系,主要用以解决信用体系和市场秩序有待改善的问题。

通知同时要求,自《意见》发布之日起,先在已开展跨境贸易电子商务通关服务试点的上海、重庆、杭州、宁波、郑州等5个城市试行上述政策。自2013年10月1日起,上述政策在全国有条件的地区实施。  

跨境电商跨境电子商务及支付业务管理体系的构建

我国跨境电子商务及支付交易现状

1.跨境电子商务起步晚增速快

2011年在全球经济增长放缓背景下,我国跨境电子商务小额出口业务的总体规模超过100亿美元,虽仅占2011年全国出口总额的0.5%,但同比增速超过100%。2011年全国电子商务用户增至2.03亿户,若以2009年跨境电子商务用户占全国电子商户总数13%来计算,则2011年跨境电子商务用户达2369万户,从电子商务发展速度上分析国内跨境电子商务用户实际增长额应远高于上述测算额。

2.跨境电子商务及支付将成为企业新的盈利点

Capgemini(凯捷咨询公司)、RBS(苏格兰皇家银行)和Efma(欧洲金融市场协会)联合发布的《2011年全球支付报告》显示,2013年全球电子支付交易额预计将达到1.6万亿美元,是2010年交易金额的近两倍。外贸电子商务发展的巨大空间及潜藏的盈利空间已引起国内涉外经济主体的关注。据有关机构统计数据显示,自2008年开始国内电子商务及支付传统细分领域的占比不断缩小,2011年网上支付在航空、电信等领域的总占比由2010年的72.9%下降为67.2%,经测算到2014年这一比例将下降到为48%。同时,随着2010-2011年各大电子商务平台在教育、公共事业缴费和保险、股票、基金等金融产品的应用上的积极布局,电子商务的国内支付领域格局将逐渐趋于稳定。面对激烈的细分市场竞争和海外电子商务平台的进入,跨境市场无疑是电子商务及支付的下一个争夺点。

3.跨境电子支付结算方式多种多样

跨境电子支付业务发生的外汇资金流动,必然涉及资金结售汇与收付汇。从2019年支付业务发展情况看,我国跨境电子支付结算的方式主要有跨境支付购汇方式(含第三方购汇支付、境外电商接受人民币支付、通过国内银行购汇汇出等)、跨境收入结汇方式(含第三方收结汇、通过国内银行汇款,以结汇或个人名义拆分结汇流入、通过地下钱庄实现资金跨境收结汇等)。 


We adhere to two basic considerations: First, we will deepen the reform of foreign exchange management, promote the two-way opening of the financial market, and serve the country's new pattern of full opening. This is the first principle. The second is to maintain the stability of the foreign exchange market, prevent cross-border capital flow risks, ensure the safety, flow, and value preservation and appreciation of foreign exchange reserves, and maintain economic and financial security.

The RMB settlement of cross-border trade will help companies effectively avoid exchange rate risks. The trade between foreign companies such as the United States, Europe, Japan, etc. and domestic companies in China is usually settled in U.S. dollars, euros and yen. China’s trade with other countries, mainly with Southeast Asia and South Korea, is usually based on pricing and settlement in the three currencies helps to clarify business results. When Chinese companies use RMB for cross-border trade settlement, their business results are usually more transparent, which is reflected in the fact that the costs of importing companies and the benefits of exporting companies can be clearly fixed, which is conducive to the company's financial accounting.

Cross-border e-commerce is developed based on the Internet. Compared with physical space, cyberspace is a new space. It is a virtual but objective world composed of URLs and passwords. The unique value standards and behavior patterns of cyberspace profoundly affect cross-border e-commerce, making it different from traditional transaction methods and presenting its own characteristics.

Cross-border e-commerce has the following characteristics (analysis based on cyberspace):

Cross-border e-commerce (1) Global Forum

The network is an intermediary without boundaries, with the characteristics of globalization and decentralization. The cross-border e-commerce that is dependent on the Internet therefore has the characteristics of globalization and decentralization. Compared with traditional trading methods, e-commerce has an important feature in that e-commerce is a border-less transaction, which has lost the geographical factors of traditional exchanges. Internet users can submit products, especially high value-added products and services, to the market without having to consider crossing national borders. The positive impact of the global nature of the network is the maximum sharing of information, and the negative impact is that users must face risks due to cultural, political, and legal differences. Anyone who has a certain technical means can let information enter the network at any time and anywhere, and communicate with each other for transactions. The U.S. Department of the Treasury pointed out in its fiscal report that taxing e-commerce activities based on globalized networks is difficult because: e-commerce is based on a virtual computer space, and it loses the traditional transaction method. Geographical factors; manufacturers in e-commerce tend to conceal their residences while consumers are indifferent to the manufacturer's residence. For example, a very small Irish online company can sell its products and services through the Internet through a web page that can be clicked and viewed by consumers all over the world, as long as the consumers are connected to the Internet. It is difficult to define in which country the transaction took place.

The development of such remote transactions has created many difficulties for the tax authorities. Taxation power can only be implemented strictly within a country. This feature of the Internet makes it difficult for tax authorities to exercise tax jurisdiction over online transactions that exceed one country. And the Internet sometimes acts as a proxy intermediary. In the traditional transaction mode, a tangible sales outlet is often required. For example, books are sold to readers through a bookstore, and an online bookstore can replace the bookstore as a sales outlet to directly complete the entire transaction. The problem is that tax authorities often rely on these sales outlets to obtain the basic information needed for taxation, withholding and paying income tax, etc. Without the existence of these sales outlets, the exercise of tax power would also be difficult.

Cross-border e-commerce (2) Intangible

The development of the network makes the transmission of digital products and services flourish. Digital transmission is carried out through different types of media, such as data, sound, and images, which are concentrated in a globalized network environment. These media appear in the form of computer data codes on the network and are therefore intangible. Take the transmission of an e-mail message as an example. This information must first be decomposed by the server into millions of data packets, and then transmitted to a destination server through different network paths according to the TCP/IP protocol and reorganized and forwarded to The receiver, the whole process is completed instantly in the network. E-commerce is a special form of digital transmission activities. Its intangible nature makes it difficult for tax authorities to control and inspect the transaction activities of sellers. The transaction records faced by tax authorities are all embodied in the form of data codes, which makes tax verification Employees cannot accurately calculate sales income and profit income, which brings difficulties to taxation.

Digital products and services based on the characteristics of digital transmission activities must also be intangible. Traditional transactions are based on physical transactions. In e-commerce, intangible products can replace physical objects as the object of transactions. Take books as an example. The typesetting, printing, sales and purchase of traditional paper books are regarded as the production and sales of products. However, in e-commerce transactions, consumers can use the knowledge and information in the book as long as they purchase online data rights. However, a series of issues such as how to define the nature of the transaction, how to supervise, and how to levy taxes have brought new issues to the taxation and legal departments.

Cross-border e-commerce (3) Anonymous

Due to the decentralized and global nature of cross-border e-commerce, it is difficult to identify the identity of e-commerce users and their geographic location. Consumers of online transactions often do not reveal their true identity and their geographic location. What is important is that this does not affect the transaction at all, and the anonymity of the Internet allows consumers to do so. In the virtual society, the convenience of hiding one's identity quickly leads to the asymmetry of freedom and responsibility. People can enjoy the greatest freedom here, but only bear the least responsibility, or even evade responsibility altogether. This obviously creates trouble for the tax authorities. The tax authorities cannot ascertain the identity and geographic location of online traders who should pay taxes, so they cannot know the transaction status and tax payable of taxpayers, let alone audit and verify. This part of the transaction and the taxpayer are hidden from the tax authorities' vision, which is fatal to the tax authorities. Take eBay as an example. eBay is an online auction company in the United States that allows individuals and merchants to auction any item. As of 2019, eBay has 30 million users and auctions tens of thousands of items every day, with a total turnover of more than $5 billion. But most users of eBay do not accurately report their income to the tax authorities, and there is a lot of tax evasion, because they know that due to the anonymity of the Internet, the US Internal Revenue Service (IRS) has no way to identify them.

Cross-border e-commerce (4) Instantaneously

For the network, the transmission speed has nothing to do with geographic distance. In traditional trading modes, information exchange methods such as letters, telegrams, faxes, etc., there is a time difference between the sending and receiving of information. Regardless of the actual distance in time and space, one party sends information and the other party receives information almost at the same time in information exchange in e-commerce, just like face-to-face conversation in life. Certain digital products (such as audio-visual products, software, etc.) transactions can also be cleared instantly, and ordering, payment, and delivery can be completed in an instant. The immediacy of e-commerce transactions improves the efficiency of people's communication and transactions, eliminating the intermediary links in traditional transactions, but it also hides the legal crisis. In the field of taxation: the immediacy of e-commerce transactions often leads to the randomness of transaction activities. The transaction activities of e-commerce entities may start, terminate, and change at any time, which makes it difficult for tax authorities to grasp the specific transaction conditions of both parties , Not only makes the control methods of tax source withholding fail, but also objectively promotes the arbitrariness of taxpayers not to comply with the tax law, and the serious lagging effect of modern tax collection and management technology in the tax field has made tax administration by law pale.

Cross-border e-commerce (5) Paperless

E-commerce mainly adopts paperless operation, which is the main feature of transactions in the form of e-commerce. In e-commerce, electronic computer communication records replace a series of paper transaction documents. Users send or receive electronic information. Because electronic information exists and is transmitted in the form of bits, the entire information sending and receiving process has been paperless. The positive impact brought by paperlessness is to get rid of the restrictions of paper in the transmission of information. However, since many regulations of traditional laws are based on the regulation of "paper transactions", therefore, paperlessness has brought about legal restrictions to a certain extent. confusion.

commerce intercepts written contracts and settlement bills in traditional trade with digital contracts and digital time, which weakens the ability of tax authorities to obtain the operating status and financial information of multinational taxpayers. Other confidential measures adopted by e-commerce will also increase tax authorities. The difficulty of grasping taxpayer's financial information. In the case of undocumented transactions, the declared amount of multinational taxpayers will be greatly reduced, and the taxable income and the tax collected will be less than the actual amount achieved, which will cause the taxation country to lose international taxes.

Cross-border e-commerce (6) Rapidly Evolving

The Internet is a new thing. At this stage, it is still in its infancy. The future development of network facilities and corresponding software protocols has great uncertainty. But the issue that tax law makers must consider is that the Internet, like other newborns, will evolve at an unprecedented speed and in an unpredictable way. Internet-based e-commerce activities are also in a rapidly changing process. In just a few decades, electronic transactions have experienced the rise of EDI to e-commerce retail, and digital products and services are constantly changing. Changing human life.

In general, in order to maintain social stability, all countries will pay attention to maintaining the continuity and stability of the law, and tax laws are no exception. This will cause the contradiction between the rapid development of the Internet and the relatively lagging tax laws and regulations. It is a difficult problem in the taxation field how to incorporate network transactions, which are in development and change every second, into the regulation of the tax law. The development of the Internet continues to bring new challenges to tax authorities. Tax policy makers and tax law legislators should pay close attention to the development of the Internet, and fully consider this factor when formulating tax policies and tax laws and regulations.

Transnational e-commerce has many characteristics that are different from traditional trade methods, but the traditional tax law system is generated under the traditional trade methods, which will inevitably be full of loopholes in e-commerce trade. The Internet has profoundly affected human society, and brought unprecedented impact and challenges to taxation laws and regulations.

The significance of cross-border e-commerce

Cross-border e-commerce, as the technological basis for promoting economic integration and trade globalization, has very important strategic significance. Cross-border e-commerce not only breaks through the barriers between countries and makes international trade move towards border-less trade, it is also causing a huge change in the world economy and trade. For enterprises, the open, multi-dimensional, and three-dimensional multilateral economic and trade cooperation model constructed by cross-border e-commerce has greatly broadened the path to enter the international market, and greatly promoted the optimal allocation of multilateral resources and the mutual benefit and win-win situation among enterprises; for consumption For consumers, cross-border e-commerce makes it very easy for them to obtain information from other countries and buy cheap and good-quality goods.

The model of cross-border e-commerce

China's cross-border e-commerce is mainly divided into business-to-business (B2B) and business-to-consumer (B2C) trade models. Under the B2B model, enterprises mainly use e-commerce for advertising and information release, and the transaction and customs clearance processes are basically completed offline, which is still traditional trade in nature and has been included in customs general trade statistics. Under the B2C model, Chinese companies directly face foreign consumers and mainly sell personal consumer goods. In terms of logistics, air parcels, mail, and express delivery are mainly used. The main body of customs declaration is postal or express companies. Most of them are not included in customs registration in 2019.

Policy support for cross-border e-commerce

E-commerce exports are quite different from traditional trade methods in terms of transaction methods, cargo transportation, payment and settlement. The current management system, policies, regulations and existing environmental conditions can no longer meet its development requirements. The main problems are concentrated in customs, inspection and quarantine, taxation, and foreign exchange collection and payment.

In response to the above-mentioned issues, the "Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Commerce and Other Departments on the Implementation of Supporting Cross-border E-commerce Retail Export Policies" proposes 6 specific measures.

1. Establish a new customs supervision model for e-commerce exports and conduct special statistics, mainly to solve the problem that retail exports cannot handle customs supervision statistics in 2019;

2. The establishment of an e-commerce export inspection and supervision model is mainly used to solve the problem that e-commerce exports cannot go through inspection and quarantine.

3. Support the normal collection and settlement of foreign exchange by enterprises, mainly to solve the problem that enterprises have difficulty in handling export foreign exchange collection;

4. Encourage banking institutions and payment institutions to provide payment services for cross-border e-commerce, mainly to solve the problem of weak supporting links in payment services.

In addition, tax policies adapted to e-commerce exports are implemented, mainly to solve the problem that e-commerce export enterprises cannot handle export tax rebates;

Finally, the establishment of an e-commerce export credit system is mainly used to solve problems that need to be improved in the credit system and market order.

The notice also requires that from the date of the release of the "Opinions", the above-mentioned policies shall be piloted in five cities, including Shanghai, Chongqing, Hangzhou, Ningbo, and Zhengzhou, which have launched pilot projects for cross-border trade e-commerce clearance services. Since October 1, 2013, the above policies will be implemented in qualified regions across the country.

Construction of cross-border e-commerce and payment business management system

Current status of cross-border e-commerce and payment transactions in my country

1. Cross-border e-commerce started late and grew rapidly

In 2011, in the context of the slowdown in global economic growth, the overall scale of my country's cross-border e-commerce small export business exceeded US$10 billion. Although it only accounted for 0.5% of the total national exports in 2011, the year-on-year growth rate exceeded 100%. In 2011, the number of e-commerce users nationwide increased to 203 million. If cross-border e-commerce users accounted for 13% of the total number of e-merchants in the country in 2009, the number of cross-border e-commerce users in 2011 reached 23.69 million. Analysis of the actual growth of domestic cross-border e-commerce users should be much higher than the above-mentioned calculations.

2. Cross-border e-commerce and payment will become new profit points for enterprises

The "2011 Global Payment Report" jointly released by Capgemini (Capgemini), RBS (Royal Bank of Scotland) and Efma (European Financial Market Association) shows that the global electronic payment transaction volume in 2013 is expected to reach 1.6 trillion US dollars, which is 2010 Almost twice the annual transaction amount. The huge space for the development of foreign trade e-commerce and the potential for profitability have attracted the attention of domestic and foreign economic entities. According to statistics from relevant agencies, the proportion of traditional segments of domestic e-commerce and payment has been shrinking since 2008. In 2011, the proportion of online payment in aviation, telecommunications and other fields dropped from 72.9% in 2010 to 67.2%. It is estimated that by 2014 this proportion will drop to 48%. At the same time, with the active deployment of major e-commerce platforms in education, public utility payment and the application of financial products such as insurance, stocks, and funds from 2010 to 2011, the domestic payment field of e-commerce will gradually stabilize. In the face of fierce market segment competition and the entry of overseas e-commerce platforms, the cross-border market is undoubtedly the next point of contention for e-commerce and payment.   

3. Various cross-border electronic payment settlement methods

The flow of foreign exchange funds in cross-border electronic payment business must involve the settlement and sale of funds and the receipt and payment of foreign exchange. 

From the perspective of payment business development in 2019, China's cross-border electronic payment settlement methods mainly include cross-border payment purchases of foreign exchange (including third-party purchases of foreign exchange, overseas e-commerce accepting RMB payments, and foreign exchange purchases and remittances through domestic banks, etc.), Cross-border income settlement methods (including third-party foreign exchange collection and settlement, domestic bank remittance, foreign exchange settlement or individual settlement of foreign exchange inflows, cross-border foreign exchange settlement through underground banks, etc.).

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