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if(cont&&cont.indexOf("<p>http")==0){ cont = cont.replace("<p>",""); cont = cont.replace("</p>",""); window.location.href=cont; } } }); </script> <div> <div id="q5ajsmy2y" class="bread"> 當(dāng)前位置：<a href="/" text="首頁(yè)">首頁(yè)</a> >><a href="/sczr/list.html">市場(chǎng)準(zhǔn)入</a> </div> <div id="q5ajsmy2y" class="space10"></div> <div class="q5ajsmy2y" id="content"> <div id="q5ajsmy2y" class="graybg"> <div id="q5ajsmy2y" class="news"> <div class="q5ajsmy2y" id="newsTitle"> <h1 class="font18"><span>電子商務(wù)法明年元旦起施行——海外代購(gòu)或?qū)⒆叱觥盎疑貛А?/span></h1> </div> <div id="q5ajsmy2y" class="grayline"> </div> <div id="q5ajsmy2y" class="newssource">2018年10月26日 11:33????信息來(lái)源：http://cngm.cqn.com.cn/html/2018-10/26/content_108249.htm?div=-1</div> <div class="q5ajsmy2y" id="newscontent"> <h2 class="newscontent"> <div><p> 前不久，一則“浦東機(jī)場(chǎng)嚴(yán)查代購(gòu)，一航班查出百人”的新聞刷爆朋友圈。對(duì)此，上海海關(guān)及時(shí)回應(yīng)：個(gè)人攜帶入境物品的政策近期沒(méi)有變動(dòng)。不過(guò)，隨著電子商務(wù)法即將正式實(shí)施，海外代購(gòu)遭遇“寒冬”、個(gè)人代購(gòu)時(shí)代即將終結(jié)、代購(gòu)“最后”XX天、海外代購(gòu)“絕地求生”等有關(guān)海外代購(gòu)的討論甚囂塵上。</p> <p> “納稅”和“行政許可”一時(shí)間成為海外代購(gòu)關(guān)鍵詞。業(yè)內(nèi)人士普遍認(rèn)為，海外代購(gòu)的準(zhǔn)入門(mén)檻將提高，從“蜂擁而至”到“門(mén)庭冷落”，海外代購(gòu)的“暴利時(shí)代”或?qū)㈦S之終結(jié)。</p> <p> <strong>逃稅漏稅現(xiàn)象減少</strong></p> <p> 留學(xué)生代購(gòu)、旅游代購(gòu)、職業(yè)代購(gòu)是海外代購(gòu)的主要形式。而海外代購(gòu)監(jiān)管難度大，偷稅漏稅行為頻發(fā)，也成為監(jiān)管部門(mén)亟待攻克的課題。</p> <p> 目前，主流的代購(gòu)商戶(hù)及其做代購(gòu)過(guò)程中產(chǎn)生的稅項(xiàng)主要有三種。一是海外商戶(hù)代購(gòu)產(chǎn)品直郵至我國(guó)境內(nèi)，產(chǎn)品通過(guò)郵政渠道入境，若被查驗(yàn)，會(huì)按照行郵稅的方式征稅。二是代購(gòu)商戶(hù)到境外采購(gòu)商品并帶到境內(nèi)，通過(guò)電商平臺(tái)和社交渠道銷(xiāo)售，在帶著采購(gòu)產(chǎn)品入境時(shí)，若被查驗(yàn)，也會(huì)按照行郵稅的方式征稅。三是代購(gòu)商戶(hù)直接從分銷(xiāo)商采購(gòu)商品，產(chǎn)品從海外先郵寄到境內(nèi)然后再銷(xiāo)售，采取行郵稅的方式征稅。由此可見(jiàn)，行郵稅是征稅的主要稅項(xiàng)。</p> <p> 電子商務(wù)法明確規(guī)定：“電子商務(wù)經(jīng)營(yíng)者應(yīng)當(dāng)依法履行納稅義務(wù)，并依法享受稅收優(yōu)惠。”</p> <p> 上海億達(dá)律師事務(wù)所律師董毅智表示，代購(gòu)行業(yè)在稅務(wù)上存在的主要問(wèn)題在于：代購(gòu)利用了行郵稅查驗(yàn)率的漏洞，將個(gè)人自用商品先進(jìn)口到境內(nèi)，再銷(xiāo)售給消費(fèi)者。但是在我國(guó)，這類(lèi)經(jīng)營(yíng)者納稅數(shù)額的確定以及執(zhí)行其實(shí)比較難。若采取抽查方式，有可行度，也有警示作用，但是從促進(jìn)行業(yè)環(huán)境來(lái)說(shuō)還有一段距離。電子商務(wù)法首先規(guī)定，這類(lèi)經(jīng)營(yíng)活動(dòng)的經(jīng)營(yíng)者按照法律需要進(jìn)行工商登記。從這個(gè)角度看，在一定程度上可以減少“零申報(bào)”現(xiàn)象。</p> <p> 海關(guān)總署公告顯示，境外獲取物品總值在5000元人民幣以?xún)?nèi)（含5000元）的予以免稅放行。超過(guò)5000元的部分、經(jīng)海關(guān)審核確屬自用的，海關(guān)僅對(duì)超出部分的個(gè)人自用進(jìn)境物品征稅。對(duì)不可分割的單件物品，全額征稅。旅客攜帶進(jìn)境物品如果超出于規(guī)定的免稅額度，應(yīng)當(dāng)主動(dòng)向海關(guān)申報(bào)照章納稅。</p> <p> <strong>消費(fèi)者維權(quán)變簡(jiǎn)單</strong></p> <p> 假貨泛濫、個(gè)人信息遭泄露、售后推卸責(zé)任等海外代購(gòu)問(wèn)題層出不窮，而微商問(wèn)題尤為突出。</p> <p> “從微商那里代購(gòu)了某品牌化妝品，但是拿到手卻發(fā)現(xiàn)是假貨，想退貨但是微商以‘已提供代購(gòu)商場(chǎng)購(gòu)物小票，需要自己去專(zhuān)柜開(kāi)證明’為由拒絕退貨，最后只能吃啞巴虧。”這是一名大學(xué)女生向媒體反映的維權(quán)難題。事實(shí)上，很多微商無(wú)實(shí)體店、無(wú)營(yíng)業(yè)執(zhí)照、無(wú)信用擔(dān)保、無(wú)第三方交易平臺(tái)，并且進(jìn)入門(mén)檻低，缺乏完善的交易系統(tǒng)。</p> <p> 浙江墾丁律師事務(wù)所律師麻策表示，個(gè)人通過(guò)朋友圈，由朋友在海外進(jìn)行代購(gòu)，個(gè)人和代購(gòu)者之間形成的是一種委托合同關(guān)系，而非消費(fèi)合同關(guān)系，這種關(guān)系不受我國(guó)《消費(fèi)者權(quán)益保護(hù)法》保護(hù)。通過(guò)朋友圈這類(lèi)“熟人生意”購(gòu)買(mǎi)商品或服務(wù)時(shí)，購(gòu)買(mǎi)人對(duì)商品或服務(wù)品質(zhì)的認(rèn)知，主要依靠朋友的“信任背書(shū)”，而非商品或服務(wù)本身。</p> <p> 電子商務(wù)法規(guī)定：“電子商務(wù)經(jīng)營(yíng)者應(yīng)當(dāng)依法辦理市場(chǎng)主體登記。”“電子商務(wù)經(jīng)營(yíng)者從事經(jīng)營(yíng)活動(dòng)，依法需要取得相關(guān)行政許可的，應(yīng)當(dāng)依法取得行政許可。”法律界普遍認(rèn)為，新頒布的電子商務(wù)法釋放了一個(gè)明確的信號(hào)：提高準(zhǔn)入門(mén)檻，杜絕個(gè)人代購(gòu)行為。</p> <p> 這一規(guī)定讓個(gè)人代購(gòu)群體感到“威脅”。有業(yè)內(nèi)人士認(rèn)為，這意味著“個(gè)人代購(gòu)暴利時(shí)代”即將終結(jié)，未來(lái)代購(gòu)市場(chǎng)將只剩企業(yè)運(yùn)營(yíng)主體。</p> <p> 對(duì)消費(fèi)者而言，未來(lái)通過(guò)正規(guī)電商平臺(tái)購(gòu)買(mǎi)海外產(chǎn)品，更規(guī)范的企業(yè)運(yùn)營(yíng)主體將會(huì)使事后維權(quán)變得簡(jiǎn)單透明。</p> <p> <strong>代購(gòu)行業(yè)加速整合</strong></p> <p> 從“蜂擁而至”到“門(mén)庭冷落”，曾以暴利出名的海外代購(gòu)行業(yè)將以電子商務(wù)法實(shí)施為契機(jī)，迎來(lái)新一輪整合。</p> <p> 海外代購(gòu)行業(yè)門(mén)檻提高成為必然趨勢(shì)，無(wú)法及時(shí)取得行政許可，無(wú)法進(jìn)行市場(chǎng)主體登記的個(gè)體代購(gòu)者將會(huì)被淘汰。有消費(fèi)者擔(dān)心，如果代購(gòu)選擇直郵模式，并且依法納稅，那代購(gòu)的價(jià)格優(yōu)勢(shì)是不是將不復(fù)存在？</p> <p> 2018年7月1日以來(lái)，我國(guó)降低了1449個(gè)稅目日用消費(fèi)品進(jìn)口關(guān)稅，一件海外產(chǎn)品關(guān)稅調(diào)整前代購(gòu)差價(jià)在1000元至2000元之間，關(guān)稅調(diào)整后差價(jià)縮小至1000元以?xún)?nèi)。這樣國(guó)內(nèi)購(gòu)買(mǎi)的質(zhì)量和售后優(yōu)勢(shì)就明顯了。</p> <p> 電子商務(wù)研究中心發(fā)布的《2018年（上）中國(guó)跨境電商市場(chǎng)數(shù)據(jù)監(jiān)測(cè)報(bào)告》顯示，我國(guó)跨境進(jìn)口電商交易規(guī)模達(dá)1.03萬(wàn)億元，同比增長(zhǎng)19.4%。隨著國(guó)內(nèi)消費(fèi)升級(jí)，市場(chǎng)對(duì)跨境進(jìn)口的需求更為迫切。在跨境電商進(jìn)出口結(jié)構(gòu)上，進(jìn)口電商的比例正逐步擴(kuò)大。隨著海外代購(gòu)行業(yè)門(mén)檻提高，“海淘族”迅速壯大，跨境電商將繼續(xù)受益于國(guó)內(nèi)消費(fèi)者對(duì)海外優(yōu)質(zhì)商品需求的強(qiáng)勁增長(zhǎng)。</p> <p> 電子商務(wù)法的頒布勢(shì)必會(huì)對(duì)海外代購(gòu)產(chǎn)生影響，也有可能會(huì)導(dǎo)致商品價(jià)格短期上漲。但是從長(zhǎng)遠(yuǎn)看，法律條例的頒布終究是利大于弊，海外代購(gòu)行業(yè)也必將良性而有序發(fā)展。</p> </div> </h2> </div> <div id="q5ajsmy2y" class="space10"> </div> <div id="q5ajsmy2y" class="newscontent"> <div id="q5ajsmy2y" class="xgyd"> 相關(guān)閱讀： </div> <div id="q5ajsmy2y" class="newslist"> <div> <ul class="kxcotent"> <li><a href="/sczr/2021-7/7/224339.html" 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