クロスボーダー電子商取引（越境EC）・小売輸入商品及び物品輸入手順に新政策
クロスボーダー電子商取引（越境EC）・小売輸入商品及び物品輸入手順に新政策
チャイナタックスアラート（中国税務速報）- 第15回, 2016年4月
中国は、「越境EC小売輸入の税収政策に関する通達」（財関税［2016］18号、以下「18号通達」）、「入国物品輸入税の調整に関する問題の通達」（税委会［2016］2号、以下「2号通達」）を相次いで公布し、越境ECの小売輸入商品ならびに物品輸入に対する税収政策を調整した。
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