General trade import belongs to import trade, and most of them are business activities between enterprises, so basic commercial documents such as import and export contracts, invoices and a series of freight documents such as bills of lading are needed.
Cross-border electronic commerce generally faces direct consumers. For ordinary consumers, completing the customs clearance of imported goods is a very time-consuming and labor-intensive thing. At the same time, it also occupies a lot of administrative resources of the customs.
The original intention of cross-border e-commerce is that the state wants to effectively supervise cross-border e-commerce, eliminate the influence of "Haitao" and "Haidai" on the import market, and conduct standardized guidance.
Second, the tax system is different.
First, introduce a keyword "tax system". Unlike most countries, China does not implement a single tax system for import and export. For imported goods, there are two kinds of taxes: goods tax and goods tax.
Goods tax is levied on inbound and outbound goods produced by general import and export trade, and its collection standard is tariff, including a series of acts such as determining tax number, duty-paid price and producer certificate. Taxes collected include customs duties, value-added tax and consumption tax.
Double-reverse tax and so on. Customs duty refers to the tax levied on luggage and postal articles carried by individuals into and out of the country (Article 46 of the Customs Law). The collection standard is the list of tax items of imported goods, which are divided into different categories of goods, and the tax levied is the import goods tax (postal tax).
Cross-border e-commerce often comes into contact with the phrase "bonded stocking", and this issue is more complicated.
The specification is "bonded entry and exit by post" (see Announcement No.2014 No.56 of the General Administration of Customs for details). Simply put, goods enter the bonded area duty-free, and postal tax is levied when leaving the area. With regard to import goods tax and goods tax, we can't generalize which is higher or lower, but overall, goods tax may be lower.
Third, the supervision method is the same.
The New Deal proposes to implement a general trade supervision model in the block where cross-border e-commerce is located, which has triggered a strong earthquake in the cross-border e-commerce industry and may become the last straw to crush the "regular army" of cross-border e-commerce in the comprehensive experimental area.
General trade import supervision is stricter, the procedures are stricter, more complicated and take longer.
Regarding the complexity of general trade inspection and quarantine, take food as an example: 10 various documents, such as certificate of origin, health certificate, food composition analysis form, import license, import declaration form for the first time imported food by enterprises, packaging records of entry-exit food, safety assessment materials, etc. , must be attached to the customs clearance form.
It is also necessary to apply for pre-approval such as registration of overseas production enterprises and filing of overseas exporters. Not only are the procedures complicated and the processing time long, but also the goods that fail to meet the pre-approval conditions will not be imported.
Fourth, the links are different.
In the era of foreign trade e-commerce, the import and export links have not been shortened or changed, while cross-border e-commerce requires minimizing or shortening various links and minimizing intermediate costs.
5. Different trading methods
In the era of foreign trade e-commerce, all transactions are completed offline, while cross-border e-commerce mostly completes transactions directly online.
Six, different taxes
Foreign trade e-commerce reflects the traditional general trade, involving complex tariffs, value-added tax and consumption tax, while the taxes faced by cross-border e-commerce are generally much simpler, for example, many only involve postal tax.
Seven, different business models
The basic mode of foreign trade e-commerce is B2B, while the mainstream mode of cross-border e-commerce is B2C.
Obviously, cross-border e-commerce is not equal to foreign trade e-commerce. Cross-border e-commerce embodies a new operating mode that is completely different from traditional foreign trade e-commerce; However, cross-border e-commerce in a broad sense also includes foreign trade e-commerce.
Extended data:
Transnational e-commerce trade has the following characteristics (analysis based on cyberspace)
I. Global Forum
Network is a borderless medium, which is global and decentralized. Therefore, cross-border electronic commerce, which depends on the Internet, is global and decentralized. Compared with the traditional transaction mode, an important feature of e-commerce is that it is a borderless transaction and loses the geographical factors of traditional transactions.
Internet users can submit products to the market, especially high value-added products and services, without considering crossing national boundaries. The positive impact of the global characteristics of the network is to enjoy information to the maximum, while the negative impact is that users must face the risks brought by cultural, political and legal differences.
The development of such off-site transactions has caused many difficulties to tax authorities. Tax power can only be strictly enforced within a country, and this characteristic of the network brings difficulties for tax authorities to exercise tax jurisdiction over online transactions outside a country. The Internet sometimes acts as an agent.
Second, intangibility.
The development of network makes the spread of digital products and services more popular. Digital transmission is carried out through the concentration of different types of media such as data, sound and images in the global network environment. These media are invisible because they appear in the form of computer data codes in the network.
Take the transmission of e-mail messages as an example. This message is first decomposed into millions of data packets by the server, and then transmitted to the destination server through different network paths according to the TCP/IP protocol and reassembled and forwarded to the receiver. The whole process is completed instantly in the network.
E-commerce is a special form of digital communication activities. Its intangible characteristics make it difficult for tax authorities to control and check the seller's trading activities. The transaction records faced by tax authorities are all in the form of data codes, so it is difficult for tax inspectors to accurately calculate sales income and profit income, which brings difficulties to tax collection.
Third, anonymity (anonymity)
Due to the decentralized and global characteristics of cross-border electronic commerce, it is difficult to identify the identity and geographical location of e-commerce users. Consumers who trade online usually don't show their true identity and geographical location. The important thing is that this does not affect the transaction at all, and the anonymity of the network allows consumers to do so.
In the virtual society, the convenience of hiding identity will soon lead to the asymmetry between freedom and responsibility. People can enjoy the greatest freedom here, but only bear the smallest responsibility, or even simply evade responsibility. This obviously creates trouble for the tax authorities. The tax authorities can't find out the identity and geographical location of taxable online traders, and can't understand the taxpayer's transaction and tax payable, let alone check and verify.
These transactions and taxpayers are invisible to the tax authorities, which is fatal to the tax authorities. Take Yi Bei as an example. Yi Bei is an online auction company in the United States, which allows individuals and businesses to auction anything. Up to now, Yi Bei has 65.438+0.5 billion users, and tens of thousands of items are auctioned every day, with a total turnover of more than 80 billion US dollars.
Four. Instantly.
For the network, the transmission speed has nothing to do with geographical distance. In the traditional transaction mode, information exchange methods such as letters, telegrams, faxes and so on. There are different time differences between sending and receiving information. The information exchange in e-commerce does not consider the actual time and space distance, and some digital products (such as audio-visual products, software, etc. ) can be settled immediately, and the order, payment and delivery can be completed instantly.
The immediacy of e-commerce transaction improves the efficiency of people's communication and transaction, eliminates the intermediary link in traditional transaction, but it also hides the legal crisis. In the field of taxation, the immediacy of e-commerce transactions often leads to the randomness of trading activities, and the trading activities of e-commerce subjects may start, end and change at any time, which makes it difficult for tax authorities to grasp the specific trading situation of both parties.
Five, paperless (paperless)
E-commerce mainly adopts paperless operation, which is the main feature of e-commerce transaction. In e-commerce, computer communication records have replaced 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 whole process of sending and receiving information is paperless.
The positive influence of paperless is to get rid of the restriction of paper in information transmission, but because many norms of traditional law are based on standardizing "paper transactions", paperless has brought legal confusion to some extent.
VI. rapid evolution
Internet is a new thing. At present, it is still in its infancy, and the future development of network facilities and corresponding software protocols is very uncertain. But the problem that tax law makers must consider is that the network, like other newborns, will evolve at an unprecedented speed and in an unpredictable way.
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 even more innovative, constantly changing human life.
Under normal circumstances, in order to maintain social stability, countries will pay attention to maintaining the continuity and stability of laws, 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 bring online transactions, which are changing all the time, into the norms of tax law is a difficult problem in the tax field.
The development of network has brought new challenges to tax authorities. Tax policy makers and tax law makers should pay close attention to the development of the network and fully consider this factor when formulating tax policies and tax laws.
Baidu encyclopedia-general trade
Baidu Encyclopedia-cross-border electronic commerce