跨境电商|十分钟带你了解跨境电商！

“随着互联网日渐壮大，电商似乎已经成为我们老百姓主要的购买方式了。那肯定很多朋友也听说过跨境电商这个词吧，”

跨境电子商务 国际商业活动领域名词（简称跨境电商）是指分属不同关境的交易主体，通过电子商务平台达成交易、进行电子支付结算，并通过跨境电商物流及异地仓储送达商品，从而完成交易的一种国际商业活动。

Cross-border e-commerce The term in the field of international business activities (referred to as cross-border e-commerce) refers to an international business activity in which transaction entities belonging to different customs borders reach transactions through e-commerce platforms, carry out electronic payment and settlement, and deliver goods through cross-border e-commerce logistics and remote warehousing, so as to complete the transaction。

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。Cross-border e-commerce is based on the development of the web, which is a new space compared to the physical space, a virtual but objectively existing world composed of URLs and passwords. The unique value standards and behavior patterns of cyberspace have a profound impact on cross-border e-commerce, making it different from traditional transaction methods and presenting its own characteristics.跨国电子商务具有如下特征(基于网络空间的分析)：Cross-border e-commerce has the following characteristics (analysis based on cyberspace):(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。The web is a borderless medium, global and decentralized. As a result, cross-border e-commerce that relies on the network has the characteristics of being global and decentralized. Compared with traditional transactions, an important feature of e-commerce is that e-commerce is a borderless transaction, which loses the geographical factors of traditional transactions. Internet users do not need to think about crossing borders to submit products, especially high value-added products and services, to the market. The positive impact of the global nature of the web is the maximum sharing of information, and the negative impact is that users have to face risks due to cultural, political and legal differences. As long as anyone has certain technical means, information can enter the network at any time and anywhere, and trade with each other. The U.S. Department of the Treasury pointed out in its financial report that it is difficult to tax e-commerce activities based on global networks, because: e-commerce is based on virtual computer space, and the geographical factor of traditional transaction methods is lost; Manufacturers in e-commerce tend to hide their domiciles, and consumers are indifferent to the manufacturer's domicile. For example, a very small Irish online company can sell its products and services over the Internet through a web page that consumers around the world can click on, as long as consumers are connected to the Internet. It is difficult to define the country in which the transaction took place.

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。The development of such remote transactions has created many difficulties for the tax authorities. The nature of the Internet makes it difficult for tax authorities to exercise tax jurisdiction over online transactions that transcend a country. And the Internet sometimes acts as a proxy intermediary. In the traditional transaction model, the existence of a physical sales outlet is often required, for example, books are sold to readers through a bookstore, and an online bookstore can directly complete the entire transaction instead of the bookstore. The problem is that the tax authorities often rely on these sales outlets to obtain the basic information required for tax collection, withholding and remitting income tax, etc. Without the presence of these outlets, difficulties would also arise in the exercise of tax authority.(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。

The development of the network has made the transmission of digital products and services prevalent. Digital transmission, on the other hand, is carried out through the concentration of different types of media, such as data, sound and images, in a globalized network environment, which are in the form of computer data codes and are therefore intangible. Take the transmission of an e-mail message as an example, the information is first broken down into millions of packets by the server, and then transmitted to a destination server through different network paths according to the TCP/IP protocol, and reorganized and forwarded to the recipient, the whole process is completed instantaneously in the network. E-commerce is a special form of digital transmission activities, and its intangible nature makes it difficult for tax authorities to control and inspect the transaction activities of sellers, and the transaction records faced by tax authorities are reflected in the form of data codes, which makes it impossible for tax inspectors to accurately calculate sales income and profit income, thus bringing difficulties to taxation.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。

Digital products and services are also inevitably intangible based on the characteristics of digital transmission activities, and traditional transactions are dominated by physical transactions, while in e-commerce, intangible products can replace physical objects to become the objects of transactions. Taking books as an example, the typesetting, printing, sales and purchase of traditional paper books are regarded as the production and sale of products. However, in e-commerce transactions, consumers can use the knowledge and information in the book by simply purchasing the right to data online. However, a series of issues such as how to define the nature of the transaction, how to supervise it, and how to tax it have brought new issues to the tax and legal departments.(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，eBay 已经拥有1.5 亿用户，每天拍卖数以万计的物品，总计营业额超过800 亿美元。Due to the decentralized and global nature of cross-border e-commerce, it is difficult to identify e-commerce users and their geographical location. Consumers who transact online often do not reveal their true identity and their geographic location, and importantly this does not affect the transaction in any way, and the anonymity of the web allows consumers to do so. In the virtual world, the convenience of concealing one's identity quickly leads to an asymmetry between freedom and responsibility. It is a place where people can enjoy maximum freedom, but take on minimal responsibilities or even avoid them altogether. This obviously creates problems for the tax authorities, who are unable to ascertain the identity and geographical location of the online transaction person who is liable for tax, and therefore cannot know the taxpayer's transaction status and tax payable, let alone

audit and verify. This part of the transaction and the taxpayer are invisible in the field of view of the tax authorities, which is fatal to the tax authorities. Take eBay, for example, an online auction company in the United States that allows individuals and merchants to auction off any item, eBay already has 150 million users and auctions tens of thousands of items every day, with a total turnover of more than $80 billion.

(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。For the network, the speed of transmission is independent of geographical distance. In the traditional transaction mode, information exchange methods such as letters, telegrams, faxes, etc., there is a time difference between the sending and receiving of information. In the exchange of information in e-commerce, regardless of the actual distance of time and space, one party sends information and the other party receives information almost simultaneously, just like face-to-face conversation in life. Transactions of certain digital products (such as audio-visual products, software, etc.) can also be cleared instantly, and ordering, payment, and delivery can be completed in an instant.

(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。E-commerce mainly takes the form of paperless operation, which is the main feature of transactions in the form of e-commerce. In e-commerce, computerized communication records replace a series of paper-based transaction documents. Users send or receive electronic messages. Since electronic information exists and transmits in the form of bits, the entire process of sending and receiving information is paperless. The positive effect of going paperless is that it frees the delivery of information from the limitations of paper.

(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。

The Internet is a new thing, and at this stage it is still in its infancy, and the future development of network facilities and corresponding software protocols has great uncertainty. But what tax lawmakers must consider is that the Internet, like any other newborn, will continue to evolve at an unprecedented speed and in unpredictable ways. Internet-based e-commerce activities are also in the process of rapid change, in just a few decades electronic transactions have experienced the rise from EDI to e-commerce retail, and digital products and services are more varied, constantly changing human life.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。Under normal circumstances, in order to maintain social stability, countries will pay attention to maintaining the continuity and stability of the law, and tax laws are no exception. This will lead to the contradiction between the rapid development of the network and the relative lag of tax laws and regulations. How to incorporate the development and change of online transactions into the norms of the tax law is a difficult problem in the field of taxation. The development of the Internet continues to bring new challenges to the tax authorities, and the tax policy makers and tax law legislators should pay close attention to the development of the network and give full consideration to this factor when formulating tax policies and tax law norms.

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 。Cross-border e-commerce has many characteristics that are different from traditional trade methods, and the traditional tax law system is produced under the traditional trade mode, which will inevitably be full of loopholes in e-commerce trade. The Internet has a profound impact on human society, and has also brought unprecedented impacts and challenges to tax laws and regulations.

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。Cross-border e-commerce, as the technical basis for promoting economic integration and trade globalization, is of great strategic significance. Cross-border e-commerce not only breaks through the barriers between countries and makes international trade move towards borderless trade, but also causes great changes in the world economy and trade. For enterprises, the open, multi-dimensional and three-dimensional multilateral economic and trade cooperation model built by cross-border e-commerce has greatly broadened the path to enter the international market, greatly promoted the optimal allocation of multilateral resources and mutual benefit and win-win results between enterprises; For consumers, cross-border e-commerce makes it very easy for them to access information from other countries and buy high-quality and low-cost goods.

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大多未纳入海关登记。

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