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중국 크로스보더 전자상거래 세금개혁과 중국기업의 대응방안에 관한 연구

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Author(s)
오배연
Issued Date
2020
URI
http://dcoll.jejunu.ac.kr/common/orgView/000000009591
Abstract
With the development of electronic information technology and economic globalization, more and more small and medium-sized enterprises and individuals begin to participate in global trade, has formed the new pattern of world inclusive trade . Under the mode of "Internet + Foreign Trade", a series of changes have taken place in the global market pattern, industrial division of labor and trade rules. Cross-Border E-commerce retail imports as an addition to the general trade, rapid development in recent years, make consumers directly involved in the trade, the pattern of imports, importation channels, import industry has a huge influence. Since the emergence of B2C Cross-Border E-commerce in China, it has played a great role in promoting the growth of foreign trade, leading the consumption trend and creating jobs. Wang Yang, vice premier of the state council, pointed out at the International Cross-Border E-commerce Conference that Cross-Border E-commerce is the fastest growing trade mode in the Internet era. In recent years, the Chinese government adheres to encourage innovation, prudent, coordination of the condominium concept, promote Cross-border E-commerce industry in developing specifications, developing in the specification, rush out of a Cross-border E-commerce industry development path with Chinese characteristics. In order to further standardize the B2C Cross-Border E-commerce industry, in March 2016,the general administration of customs promulgated the "Notice on the Tax Policy on Cross-Border E-commerce Retail Import" ,this policy is mainly to establish a long-term tax on Cross-Border retail imports mechanism, from the early give priority to in order to promote to give priority to in order to promote and specifications.In the future,Cross-Border E-commerce will gradually move from barbaric growth to stable and healthy development, and relevant policies and measures will be introduced in succession, bringing new opportunities and challenges to them. In this paper, by analyzing the "48 New Policy" that changes in the tariff rate and customs value makes Cross-Border E-commerce retail import taxes levied more reasonable, although increasingly stringent regulatory mechanisms will eliminate a number of small and medium-sized Cross-Border E-commerce enterprises, but also will encourage healthy and standardize development of the industry. On the basis of macroscopic analysis to NetEase Koala as the research object, found that the new tax system has a great impact on food, health care, mother and baby, and daily necessities, and from the basic exemption in the past has been changed to a comprehensive tax of 11.9% . But the electrical appliances, consumer taxes under the new tax system was reduced by 8.1% to 38.1% respectively. The internal consumption structure of Cross-Border online shopping will also change according to the increase and decrease of the specific tax rate of different consumer goods and different price ranges. n addition, because of the abolition of the 50 CNY exemption from the postal tax, the " whole into zero out" advantage obtained by Cross-Border E-commerce enterprises through the bonded mode no longer exists. This has a huge impact on NetEase Koala. In order to cope with 48 New Policy, NetEase Koala has made corresponding adjustments and innovations in product structure, operation mode, logistics and warehousing. Through the study of its strategy, we suggest that the B2C Cross-Border E-commerce enterprises should adjust product structure, transform development mode, strengthen overseas supply chain and continuously improve user experience under the premise of standardized accounting and tax payment. At the same time, the relevant departments should further improve the construction of the customs supervision system and standard of Cross-Border E-commerce in China according to the actual situation.
Alternative Title
A Study on the Reform of China's Cross-border E-commerce Tax System and Chinese Enterprises' Strategies
Affiliation
제주대학교 대학원
Department
대학원 무역학과
Advisor
홍재성
Awarded Date
2020. 8
Table Of Contents
제1장 서론 1
제1절 연구 배경 및 목적 1
제2절 연구 방법 및 범위 2
제2장 중국 크로스보더 전자상거래의 이론적 배경 및 선행연구 4
제1절 중국 크로스보더 전자상거래의 개요 4
1. 크로스보더 전자상거래의 개념 4
2. 중국 크로스보더 전자상거래 모델의 분류 7
3. 중국 크로스보더 전자상거래의 운영 흐름 8
제2절 중국 크로스보더 전자상거래의 출현과 발전 9
1. 중국 크로스보더 전자상거래의 출현 9
2. 중국 크로스보더 전자상거래의 발전 11
제3절 선행연구 17
제3장 중국 일대일로 정책 중 크로스보더 전자상거래의 세제개혁 26
제1절 중국 일대일로 정책 26
제2절 중국 일대일로 정책 중 크로스보더 전자상거래의 법률 30
제3절 중국 일대일로 정책 중 크로스보더 전자상거래의 세제 개혁 33
1. 크로스보더 전자상거래에 포함된 세금 정책 34
2. B2C 크로스보더 전자상거래 세금 개혁의 주요 내용 36
3. 크로스보더 전자상거래 수입상품의 화물 속성 39
4. 크로스보더 전자 상거래 수입품에 대한 체크리스트 관리 40
5. 세제 개혁이 B2C 국제 전자상거래 발전에 미치는 영향 42
제4장 중국 전자상거래 기업에 대한 영향 및 방안 45
제1절 중국 전자상거래 기업에 대한 사례분석 45
1. 넷이즈 카오라 해외쇼핑 (易考拉海) 45
1) 소개 45
2) 비즈니스 모델 분석 46
2. 징동 월드와이드(京全球) 48
1) 소개 48
2) 비즈니스 모델 분석 49
제2절 중국 전자상거래 기업 사례를 통한 영향 및 방안 50
1. 세제 개혁이 넷이즈 카오라 해외쇼핑에 미치는 영향 및 대응방안 50
1) 조세부담변동이 넷이즈 카오라 해외쇼핑에 미치는 영향 50
2) 포지티브리스트가 넷이즈 카오라의 해외쇼핑에 미치는 영향 53
3) 넷이즈 카오라 해외쇼핑의 대응방안 56
2. 세제 개혁이 징동 월드와이드에 미치는 영향 및 대응방안 62
1) 조세부담 변동이 징동 월드와이드에 미치는 영향 62
2) 포지티브리스트가 징동 월드와이드에 미치는 영향 65
3) 징동 월드와이드에 대한 방안 67
제3절 세제 개혁정책 시행 후 B2C 중국 전자상거래 기업 발전방안 68
제5장 결론 73
참고문헌 75
Abstract 80
Degree
Master
Publisher
제주대학교 대학원
Citation
오배연. (2020). 중국 크로스보더 전자상거래 세금개혁과 중국기업의 대응방안에 관한 연구
Type
Dissertation
Appears in Collections:
General Graduate School > International Trade
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