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本文在梳理中国跨境电子商务关税监管政策的基础上，重点对2016年推出的包含跨境电子商务综合税的监管“新政”和2014年推出的包含试行行邮税的“旧政”进行对比分析，发现“新政”的侧重点在于抑制C2C乃至跨境电子商务直购进口模式（B2C）的发展，促进跨境电子商务保税进口模式的发展（B2B2C，即B2B的衍生形式）。B2B2C跨境电子商务具有通关身份明确、商品送达及时和运输成本低等优势，会对C2C跨境电子商务产生抑制效应，因此，促进B2B2C发展不仅能够有效解决海关监管的难题，实现海关对电子商务进口数据的有效统计，而且可以避免商品以“自用物品”名义入关，从而有效增加中国的关税收入。
<<This paper concentrates on the research of differences between the tariff on personal postal which was trial implementation rule in cross-border e-commerce last two years and the general tariff on cross-border e-commerce which was just proposed in June，2016.It figures out that the purpose use general tariff instead of personal postal tariff is to stop the development of C2C cross-border e-commerce，and to promote the development the B2B2C cross-border e-commerce.Moreover，it also consider the general tax have many advantages，such as promoting the development of B2B e-commerce，increasing the revenue of tariff，helping the custom statistics the data of e-commerce.
<<| Keywords： | Cross-border E-commerce TariffDirect ImportTariff-free Zone ImportPersonal Postal Articles Tariff |
