税收新政,结束了跨境电商低门槛时代。聚焦近日关键词,“跨境电商”无疑入围,税改、正面清单、机场旅检升级、新政与洗牌,各类热点题材充斥眼球。原因不外乎这项新政的出台。4月8日,财政部、海关总署、国家税务总局联合发布《关于跨境电子商务零售进口税收政策的通知》(以下简称“新政”),新政规定:1)税制调整:行邮税改为跨境电商税(关税+增值税+消费税:限额以下税率优惠,限额以上全额纳 Tax Revenue, ending the era of low threshold of cross-border electricity supplier. Focus on recent keywords, “cross-border electricity supplier ” no doubt finalist, tax reform, positive list, airport trip upgrade, the New Deal and shuffle, all kinds of hot subjects full of eyeballs. The reason is nothing more than the introduction of this new deal. On April 8, the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation jointly promulgated the “Notice on the Import Tax Policy of Cross-border E-commerce Retail Import” (hereinafter referred to as the “New Deal”). The New Deal states: 1) Tax adjustment: Tax to cross-border electricity business tax (tariffs + value added tax + consumption tax: the following tax concessions, the full amount above the limit