暨南学报(哲学社会科学版)

作者：梁蓉

单位：西北政法大学国际法学院讲师,法学博士。

关键词：跨境电商,中小企业,最低免税申报额,《贸易便利化协定》

基金：国家社会科学基金重大项目“国际法与国内法视野下的跨境电子商务建设研究”(17ZDA141)。

跨境电子商务为中小企业“走出去”提供了平台,成为国际贸易发展的新动能。中国致力于与“一带一路”沿线国家开展双边电子商务合作,其中以关税减免和贸易便利化改革为核心。最低免税申报额制度作为贸易便利化的一项重要举措,能够加快货物的清关速度、缩短货物的运输时间,从而便利跨境电子商务的发展。然而,这一制度在“一带一路”沿线国家的实施并不理想,因政府税收、中小企业身份界定以及安全风险等问题,很多国家不愿提高最低免税申报门槛。在深化“一带一路”经贸合作背景下,中国应积极与沿线国家共商构建区域最低免税申报额制度,以提高最低免税申报门槛为目标,提升区域跨境电子商务贸易便利化水平。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["国家社会科学基金重大项目“国际法与国内法视野下的跨境电子商务建设研究”(17ZDA141)。"],"article":{"keywordList_cn":["《贸易便利化协定》","跨境电商","中小企业","最低免税申报额"],"juan":"43","zhaiyao_cn":"跨境电子商务为中小企业“走出去”提供了平台,成为国际贸易发展的新动能。中国致力于与“一带一路”沿线国家开展双边电子商务合作,其中以关税减免和贸易便利化改革为核心。最低免税申报额制度作为贸易便利化的一项重要举措,能够加快货物的清关速度、缩短货物的运输时间,从而便利跨境电子商务的发展。然而,这一制度在“一带一路”沿线国家的实施并不理想,因政府税收、中小企业身份界定以及安全风险等问题,很多国家不愿提高最低免税申报门槛。在深化“一带一路”经贸合作背景下,中国应积极与沿线国家共商构建区域最低免税申报额制度,以提高最低免税申报门槛为目标,提升区域跨境电子商务贸易便利化水平。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6473","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6473","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2021/V43/I4/42","qi":"4","id":6473,"nian":2021,"bianHao":"2021-4-42","zuoZheEn_L":"LIANG Rong","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2021","shouCiFaBuRiQi":"2021-04-20","qiShiYe":"42","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2021/V43/I4","lanMu_cn":"民商法研究","pdfSize":"709","zuoZhe_CN":"梁蓉","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6473","title_cn":"跨境电子商务中的最低免税申报额法律问题与中国方案","jieShuYe":"54","keywordList_en":["cross-border e-commerce","de minimis thresholds","SMEs","Trade Facilitation Agreement"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6473","zhaiyao_en":"Cross-border e-commerce, which is a new instrument for international trade, has provided a global platform for SMEs. 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来源：2021年第4期

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