the customs survey on enterprises shows that the proportion of cross-border e-commerce export parcels returned is about 5%, of which the proportion of textile and clothing products returned exceeds 1%, and there is also a certain degree of unsalable goods in overseas warehouses.

cross-border e-commerce export enterprises, after comprehensively considering factors such as commodity value, logistics cost of returning goods, and tax cost of entry, often choose overseas discount treatment, abandoning goods and other ways to deal with unsalable or returned goods, which will undoubtedly increase the operating costs of enterprises, affect the motivation of enterprises to expand exports, and restrict the development of cross-border e-commerce.

in view of this, on the one hand, we should speed up the implementation of the customs supervision policy for facilitating cross-border e-commerce export returns, and focus on solving the problems of "difficult return" and "expensive return" of cross-border e-commerce export commodities; On the other hand, we will increase our efforts to introduce customized insurance to adapt to market changes. For example, a cross-border return insurance promises that the insured export enterprises can get immediate claims of "cross-border return insurance" whether it is cash on delivery in Southeast Asia or cancellation of orders or return of goods by overseas consumers caused by the EU's receipt and tax payment.

operational risks of cross-border e-commerce overseas warehouses

As a new format for foreign trade merchants to reduce costs and increase efficiency, overseas warehouses are not only a "sharp weapon" to enrich cross-border goods categories and enhance the competitiveness of China brands at sea, but also a "business savior" for cross-border merchants during the COVID-19 epidemic. By the end of 219, China's cross-border e-commerce overseas warehouses had reached more than 1,2. With the launch and development of the B2B export overseas warehouse model of cross-border e-commerce, China's cross-border e-commerce overseas warehouses will usher in a new wave of growth, but with the increase in quantity and scale, the competitive pressure and operational risks of overseas warehouses will also be further increased.

1 risks of national policies and regulations

for example, the customs of the importing country may have different regulations and regulatory requirements in terms of business form, warehouse area, whether it can be disassembled, repackaged, labeled, tax treatment, intellectual property protection, etc.

2 Operation and financial pressure

For example, land lease, warehouse construction, warehouse lease, warehouse maintenance, labor costs, miscellaneous fees, etc., have large upfront investment, long profit cycle, warehouse explosion risk, inventory gain or loss caused by wrong delivery/missing delivery/wrong recording, lack of scale effect, and customs clearance risk in and out of the warehouse, etc.

3 Risk of unsalable inventory

Industry statistics show that about 7% of cross-border e-commerce enterprises choose to sell goods with unsalable inventory at low prices, 19% choose to destroy them, and 11% choose other methods, which will reduce the operating income and profitability of overseas warehouses and increase the operating risks of overseas warehouses.

therefore, it is suggested that cross-border e-commerce enterprises should pay attention to risk prediction and prevention when developing overseas warehouse business.

1. Develop a flexible overseas warehouse management model and promote the diversification of risk transfer mechanism. For example, through government and social capital cooperation, bank loans, securities financing and other multi-channel financing; Make full use of transfer price and flexible payment system to avoid exchange rate risk; Operate virtual overseas warehouses to reduce the pressure of initial investment.

2 adopt a new cooperation mode to improve the risk prevention ability. For example, actively promote the transformation of overseas warehouses from the primary mode of collection/delivery to a multi-functional "one-stop" logistics transit center; Explore the mixed application modes such as "special logistics line+border warehouse+overseas warehouse", "special logistics line+overseas warehouse" and "cross-border e-commerce platform+comprehensive foreign trade service+overseas warehouse"; Learn from Amazon logistics service model, and actively expand comprehensive and multifunctional services such as return, warehouse transfer, labeling, label change, product testing, unpacking, and paying customs insurance.

3. Actively build an intelligent overseas warehouse system to reduce the risk of wrong delivery and missing delivery; Optimize the financial system to facilitate inventory counting and comparison, and timely discover and deal with inventory surplus risks.

Cross-border e-commerce export overseas tax risks

With the vigorous development of global cross-border e-commerce, cross-border e-commerce taxation issues have become a global concern. More and more countries or regions have strengthened cross-border e-commerce tax supervision and explored and practiced cross-border e-commerce taxation modes and paths.

British law clearly stipulates that all goods sold online must pay VAT, with the general standard tax rate of 17.5% and preferential tax rate of 5%.

Order No.1861 of the General Administration of Customs of the Russian Federation in 217 stipulates that from July 1, 218, all postal parcels must provide the consignee's personal tax number and a link to the shopping website to check whether the duty-free imported goods are in excess, otherwise the parcels will be returned to the consignor.

Japan requires cross-border e-commerce companies with more than 1 million yen to register in China in writing and appoint tax agents as agents.

On March 21st, 219, Thailand's new e-commerce tax bill came into effect, and qualified business operators are required to pay taxes.

At the end of May p>219, Turkey began to impose import tariffs of up to 2% on e-commerce products and other postal items, and limited the value of imported goods to 5 euros.

from January 1, 22, Indonesia will significantly reduce the import tax on cross-border e-commerce goods from $75 to $3 per day.

since January 1, 221, the EU has implemented a new bill on the standardization of value-added tax for cross-border e-commerce commodity trade. Its main measures include: extending the "one-stop" taxation system to the long-distance sales activities within the EU and non-EU countries, and canceling the exemption policy of import value-added tax for low-priced goods imported from non-EU countries to the EU. In the EU value-added tax reform, all products in the regular price range, whether in overseas warehouses or directly outside the EU, must pay import value-added tax. When the goods are sold, the merchant can refund the value-added tax and pay the corresponding sales tax according to the sales amount.

With the tightening of supervision, the importance of value-added tax compliance of cross-border e-commerce enterprises that want to explore the European market has become increasingly prominent; At the moment of the COVID-19 epidemic, the tax policies of relevant countries or regions have also been adjusted rapidly. Cross-border e-commerce enterprises should pay attention to the changes of value-added tax policies in various countries to prepare for the market recovery after the COVID-19 epidemic.

Cross-border e-commerce violates regulations and bears a wide range of risks

Compared with traditional general trade, cross-border e-commerce trade has a long industrial chain and many participants, including third-party operating platforms, logistics companies, payment companies, software developers and multi-level supply chain companies.

The Announcement on the Supervision of Retail Import and Export Commodities in cross-border electronic commerce requires that platform enterprises, payment enterprises and logistics enterprises should be registered at the customs, and these enterprises should be included in the category of customs management counterparts for the first time. In addition, the customs has the right to punish enterprises that participate in the manufacture or transmission of false trading, payment and logistics "three orders" information, facilitate secondary sales, fail to examine the authenticity of consumer identity information, etc., resulting in the misappropriation of personal identity information or annual purchase quota, secondary sales and other violations of customs supervision regulations; Those suspected of smuggling or violating regulations shall be dealt with by the customs according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

it can be seen that in the import and export of cross-border e-commerce, it is no longer just the business of the owner and the customs declaration agency to ensure the authenticity of the declaration information. In addition to e-commerce companies, participants in other links may also constitute the main body of smuggling crimes, such as cargo owners, overseas buyers, customs clearance companies, and developers of cross-border e-commerce platforms. Therefore, in ensuring the authenticity of the "three orders", enterprises in the upstream and downstream links will bear more responsibilities and obligations, which also means that they will face greater legal risks and should be more vigilant and pay attention.

payment risk of cross-border e-commerce

compared with domestic payment, cross-border e-commerce involves more regulatory laws and regulations, such as Anti-Money Laundering Law of the People's Republic of China, Regulations on Foreign Exchange Management of the People's Republic of China, and Guidelines on Foreign Exchange Management of Goods Trade.

Therefore, cross-border e-commerce enterprises should choose qualified third-party payment institutions with Payment Business License to receive, pay, settle and sell foreign exchange, and ensure that the receipt, payment, settlement and sale of foreign exchange comply with the requirements of laws and regulations such as Guiding Opinions of Payment Institutions on Pilot Foreign Exchange Payment in cross-border electronic commerce, and strictly abide by other laws and regulations of the state in foreign exchange management, so as to achieve legal and compliant operation.

Intellectual property compliance risk of cross-border e-commerce

With innovation and knowledge becoming an important driving force of economic development, countries have strengthened intellectual property protection, and intellectual property disputes have become an important content and field of international economic and trade disputes.

For example, the European Union is highly concerned about intellectual property rights in international trade. The report on "Trade Trends of Counterfeit and Pirated Goods" issued by OECD and EU Intellectual Property Office, as well as the EU Customs Intellectual Property Enforcement Report, have great influence in the international arena. The EU believes that the global trade in infringement and counterfeiting is still growing, rising from $2 billion in 25 to $5 billion in 219, accounting for 3.3% of the global trade volume; Among them, cases through cross-border e-commerce express delivery, railways, road transportation and other channels have increased substantially; In the early warning system of EU customs, China goods are ranked as "high risk".

For another example, at the end of 219, a nationwide social survey conducted by the Intellectual Property Service Center of the China Council for the Promotion of International Trade concluded that e-commerce platforms have become the hardest hit areas for infringing and counterfeiting goods. However, the serious infringement of e-commerce and online piracy are also related to the repeated prohibition of malicious registration or counterfeiting of trademarks, the improvement of patent dispute resolution and market access facilitation, the improvement of laws and regulations for the protection of trade secrets, and the further strengthening of judicial and law enforcement penalties, etc., and the "hot and difficult" problems that need to be solved urgently in China's intellectual property protection are listed.