海关视角下跨境电子商务的税收政策选择

摘要：近年来，跨境电子商务发展迅猛，对传统贸易模式基础上建立的海关税收征管工作造成巨大冲击。本文从跨境电子商务的分类、特点及流程入手，根据交易对象和交易内容的区别分成九种类型，并深入分析不同类型的电子商务模式对海关税收征管工作造成的影响，进而针对各种影响提出相应的解决思路和政策建议。

On Selection of Tax Policies for Cross--Border E--Commerce from the Customs Perspective

In recent years, with the rapid development of Cross--boroer r~ ,~ （CBEC）, the customs tax collection and administration based on the traditional international trade patterns is confronted with great challenges. In the light of category, characteristics and process of CBEC, this paper divides CBEC into nine types according to the transaction object and content, analyzes their distinct impacts on customs tax collection and administra- tion, and finally proposes the corresponding solutions and policy suggestions on the impacts incurred.