跨境电子商务为中小企业“走出去”提供了平台,成为国际贸易发展的新动能。中国致力于与“一带一路”沿线国家开展双边电子商务合作,其中以关税减免和贸易便利化改革为核心。最低免税申报额制度作为贸易便利化的一项重要举措,能够加快货物的清关速度、缩短货物的运输时间,从而便利跨境电子商务的发展。然而,这一制度在“一带一路”沿线国家的实施并不理想,因政府税收、中小企业身份界定以及安全风险等问题,很多国家不愿提高最低免税申报门槛。在深化“一带一路”经贸合作背景下,中国应积极与沿线国家共商构建区域最低免税申报额制度,以提高最低免税申报门槛为目标,提升区域跨境电子商务贸易便利化水平。

Cross-border e-commerce, which is a new instrument for international trade, has provided a global platform for SMEs. China is dedicated to cooperating with countries along the “Belt and Road” on E-commerce in a bilateral level, with the focus on customs duties reduction and trade facilitation reform. As a significant measure of trade facilitation, de minimis thresholds could speed up the customs clearance procedures and shorten the transportation time of goods, which considerably facilitates the cross-border E-commerce. However, some countries are reluctant to raise de minimis thresholds for the consideration of economic interests, SMEs standards and security risks. With the development of e-commerce in the “Belt and Road”, China could cooperate with the countries to build a regional regime for de minimis thresholds to facilitate the cross-border E-commerce.