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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="cte94uzs" class="bread"> 當前位置：<a href="/" text="首頁">首頁</a> >><a href="/sczr/list.html">市場準入</a> </div> <div id="cte94uzs" class="space10"></div> <div class="cte94uzs" id="content"> <div id="cte94uzs" class="graybg"> <div id="cte94uzs" class="news"> <div class="cte94uzs" id="newsTitle"> <h1 class="font18"><span>電子商務(wù)法明年元旦起施行——海外代購或?qū)⒆叱觥盎疑貛А?/span></h1> </div> <div id="cte94uzs" class="grayline"> </div> <div id="cte94uzs" class="newssource">2018年10月26日 11:33????信息來源：http://cngm.cqn.com.cn/html/2018-10/26/content_108249.htm?div=-1</div> <div class="cte94uzs" id="newscontent"> <h2 class="newscontent"> <div><p> 前不久，一則“浦東機場嚴查代購，一航班查出百人”的新聞刷爆朋友圈。對此，上海海關(guān)及時回應(yīng)：個人攜帶入境物品的政策近期沒有變動。不過，隨著電子商務(wù)法即將正式實施，海外代購遭遇“寒冬”、個人代購時代即將終結(jié)、代購“最后”XX天、海外代購“絕地求生”等有關(guān)海外代購的討論甚囂塵上。</p> <p> “納稅”和“行政許可”一時間成為海外代購關(guān)鍵詞。業(yè)內(nèi)人士普遍認為，海外代購的準入門檻將提高，從“蜂擁而至”到“門庭冷落”，海外代購的“暴利時代”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、旅游代購、職業(yè)代購是海外代購的主要形式。而海外代購監(jiān)管難度大，偷稅漏稅行為頻發(fā)，也成為監(jiān)管部門亟待攻克的課題。</p> <p> 目前，主流的代購商戶及其做代購過程中產(chǎn)生的稅項主要有三種。一是海外商戶代購產(chǎn)品直郵至我國境內(nèi)，產(chǎn)品通過郵政渠道入境，若被查驗，會按照行郵稅的方式征稅。二是代購商戶到境外采購商品并帶到境內(nèi)，通過電商平臺和社交渠道銷售，在帶著采購產(chǎn)品入境時，若被查驗，也會按照行郵稅的方式征稅。三是代購商戶直接從分銷商采購商品，產(chǎn)品從海外先郵寄到境內(nèi)然后再銷售，采取行郵稅的方式征稅。由此可見，行郵稅是征稅的主要稅項。</p> <p> 電子商務(wù)法明確規(guī)定：“電子商務(wù)經(jīng)營者應(yīng)當依法履行納稅義務(wù)，并依法享受稅收優(yōu)惠。”</p> <p> 上海億達律師事務(wù)所律師董毅智表示，代購行業(yè)在稅務(wù)上存在的主要問題在于：代購利用了行郵稅查驗率的漏洞，將個人自用商品先進口到境內(nèi)，再銷售給消費者。但是在我國，這類經(jīng)營者納稅數(shù)額的確定以及執(zhí)行其實比較難。若采取抽查方式，有可行度，也有警示作用，但是從促進行業(yè)環(huán)境來說還有一段距離。電子商務(wù)法首先規(guī)定，這類經(jīng)營活動的經(jīng)營者按照法律需要進行工商登記。從這個角度看，在一定程度上可以減少“零申報”現(xiàn)象。</p> <p> 海關(guān)總署公告顯示，境外獲取物品總值在5000元人民幣以內(nèi)（含5000元）的予以免稅放行。超過5000元的部分、經(jīng)海關(guān)審核確屬自用的，海關(guān)僅對超出部分的個人自用進境物品征稅。對不可分割的單件物品，全額征稅。旅客攜帶進境物品如果超出于規(guī)定的免稅額度，應(yīng)當主動向海關(guān)申報照章納稅。</p> <p> <strong>消費者維權(quán)變簡單</strong></p> <p> 假貨泛濫、個人信息遭泄露、售后推卸責(zé)任等海外代購問題層出不窮，而微商問題尤為突出。</p> <p> “從微商那里代購了某品牌化妝品，但是拿到手卻發(fā)現(xiàn)是假貨，想退貨但是微商以‘已提供代購商場購物小票，需要自己去專柜開證明’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。事實上，很多微商無實體店、無營業(yè)執(zhí)照、無信用擔(dān)保、無第三方交易平臺，并且進入門檻低，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，個人通過朋友圈，由朋友在海外進行代購，個人和代購者之間形成的是一種委托合同關(guān)系，而非消費合同關(guān)系，這種關(guān)系不受我國《消費者權(quán)益保護法》保護。通過朋友圈這類“熟人生意”購買商品或服務(wù)時，購買人對商品或服務(wù)品質(zhì)的認知，主要依靠朋友的“信任背書”，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)營者應(yīng)當依法辦理市場主體登記。”“電子商務(wù)經(jīng)營者從事經(jīng)營活動，依法需要取得相關(guān)行政許可的，應(yīng)當依法取得行政許可。”法律界普遍認為，新頒布的電子商務(wù)法釋放了一個明確的信號：提高準入門檻，杜絕個人代購行為。</p> <p> 這一規(guī)定讓個人代購群體感到“威脅”。有業(yè)內(nèi)人士認為，這意味著“個人代購暴利時代”即將終結(jié)，未來代購市場將只剩企業(yè)運營主體。</p> <p> 對消費者而言，未來通過正規(guī)電商平臺購買海外產(chǎn)品，更規(guī)范的企業(yè)運營主體將會使事后維權(quán)變得簡單透明。</p> <p> <strong>代購行業(yè)加速整合</strong></p> <p> 從“蜂擁而至”到“門庭冷落”，曾以暴利出名的海外代購行業(yè)將以電子商務(wù)法實施為契機，迎來新一輪整合。</p> <p> 海外代購行業(yè)門檻提高成為必然趨勢，無法及時取得行政許可，無法進行市場主體登記的個體代購者將會被淘汰。有消費者擔(dān)心，如果代購選擇直郵模式，并且依法納稅，那代購的價格優(yōu)勢是不是將不復(fù)存在？</p> <p> 2018年7月1日以來，我國降低了1449個稅目日用消費品進口關(guān)稅，一件海外產(chǎn)品關(guān)稅調(diào)整前代購差價在1000元至2000元之間，關(guān)稅調(diào)整后差價縮小至1000元以內(nèi)。這樣國內(nèi)購買的質(zhì)量和售后優(yōu)勢就明顯了。</p> <p> 電子商務(wù)研究中心發(fā)布的《2018年（上）中國跨境電商市場數(shù)據(jù)監(jiān)測報告》顯示，我國跨境進口電商交易規(guī)模達1.03萬億元，同比增長19.4%。隨著國內(nèi)消費升級，市場對跨境進口的需求更為迫切。在跨境電商進出口結(jié)構(gòu)上，進口電商的比例正逐步擴大。隨著海外代購行業(yè)門檻提高，“海淘族”迅速壯大，跨境電商將繼續(xù)受益于國內(nèi)消費者對海外優(yōu)質(zhì)商品需求的強勁增長。</p> <p> 電子商務(wù)法的頒布勢必會對海外代購產(chǎn)生影響，也有可能會導(dǎo)致商品價格短期上漲。但是從長遠看，法律條例的頒布終究是利大于弊，海外代購行業(yè)也必將良性而有序發(fā)展。</p> </div> </h2> </div> <div id="cte94uzs" class="space10"> </div> <div id="cte94uzs" class="newscontent"> <div id="cte94uzs" class="xgyd"> 相關(guān)閱讀： </div> <div id="cte94uzs" 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