跨境电商税收中小额豁免条款的国际法规则与实践研究

A Study on International Law Rules and Practices Concerning the De Minimis Exemption Clause in Cross-Border E-Commerce Taxation

摘要: 本文聚焦跨境电商税收中小额豁免条款的国际法规则与实践展开研究。在全球跨境电商迅猛发展背景下，小额豁免条款虽简化海关流程、促进贸易便利化，但也引发税收流失、公平竞争失衡及监管难题等问题。从国际法基础看，其依托最惠国待遇、国民待遇等原则，与WTO规则及双边、区域贸易协定紧密相关，且在适用中存在原则与实践的内在张力。国际实践中，美、欧等主要经济体因经济水平、贸易目标等差异，在豁免额度等方面规定不同，实施效果利弊并存。面对当前挑战，需从国际法层面提出针对性对策，包括强化多边规则协调、完善协同监管体系、建立动态调整机制等，以平衡贸易便利与税收征管、产业保护的关系，适应数字贸易治理新需求。

Abstract: This paper focuses on the research of international law rules and practices regarding the de minimis exemption clause in cross-border e-commerce taxation. Against the backdrop of the rapid development of global cross-border e-commerce, although the de minimis exemption clause simplifies customs procedures and promotes trade facilitation, it also gives rise to issues such as tax revenue loss, imbalance in fair competition, and regulatory challenges. From the perspective of international law basis, it relies on principles such as most-favored-nation treatment and national treatment, and is closely related to WTO rules as well as bilateral and regional trade agreements. Moreover, there exists an inherent tension between principles and practices in its application. In international practices, major economies such as the United States and Europe have different provisions in terms of exemption thresholds due to differences in economic levels, trade objectives, etc., and the implementation effects have both advantages and disadvantages. Faced with current challenges, it is necessary to put forward targeted countermeasures at the international law level, including strengthening the coordination of multilateral rules, improving the collaborative regulatory system, and establishing a dynamic adjustment mechanism. These measures aim to balance the relationship between trade facilitation, tax collection and management, and industrial protection, so as to adapt to the new needs of digital trade governance.