离职空姐李晓航因海外代购化妆品，被指控偷逃海关进口环节税109万余元，一审被判11年。日前，这起案件二审开庭。

Flight attendant LiXiaoHang leaving for overseas purchasing cosmetics,Was accused of evade customs import VAT of more than 1.09 million yuan,First instance was sentenced to 11 years.a,The second instance court case.

　　此案件不仅引发人们对于代购的讨论，进口税率的问题也引来关注。有网友称李晓航 “走私”40多次就能逃税109万人民币，足以说明进口税率之高。对此，有专家表示，我国代购业之所以旺盛，主要的原因还在于国内市场商品的零售价格比国际市场高很多，一些商品的进口税率确实有调整的必要。

The case not only cause people to act as purchasing agency discussion,Import tariff problem also draws attention.Have net friend say LiXiaoHang "smuggling"And many times can evade tax 1.09 million yuan,Enough to explain the high import duties.this,Experts say,Our country is strong purchasing industry,The main reason lies in the domestic market commodity retail price is much higher than the international market,Some goods import tax rates do have the necessary adjustment.

　　

事件回顾 Event review

　　前空姐海外代购被判11年 Former stewardess overseas act as purchasing agency was sentenced to 11 years

　　日前，备受瞩目的离职空姐李晓航海外代购案二审开庭。李晓航2008年离职之后与男友在淘宝网上开了化妆品店。检方指控，2010年8月至2011年8月间，李晓航与男友去韩国带化妆品46次。以客带货方式从无申报通道携带进境，均未向海关申报，共计偷逃海关进口环节税113万余元（后认定为109万余元）。

a,High-profile exit stewardess LiXiaoHang overseas act as purchasing agency case trial of second instance court.LiXiaoHang 2008 years after leaving with her boyfriend in taobao opened cosmetics shop.Prosecutors accuse,August 2010 to August,LiXiaoHang and boyfriend to go to South Korea with cosmetics and time.Customers take goods from way to declare channel to carry into China,All did not declare to the customs,Total evade customs import VAT of more than 1.13 million yuan(After more than 1.09 million yuan for that).

　　今年7月北京市二中院一审以走私普通货物罪判处李晓航有期徒刑11年，罚金50万元。李晓航不服判决，于2012年9月提起上诉。

In July the first ErZhongYuan with smuggling ordinary goods sin LiXiaoHang sentenced to imprisonment for 11 years,Fined 500000 yuan.Not LiXiaoHang judgment,In September 2012, the appeal.

　　1月28日，海关总署发布数据显示，去年在“国门之盾”行动中，全国海关共立案侦办走私犯罪案件1832起，案值342.8亿元，与2011年同期相比分别增长2.6%和77.9%。创十年来新高。

1 month and day,The general administration of customs release data display,Last year in"Goalkeeper shield"action,The national customs investigation file total smuggling cases since 1832,Imposed 34.28 billion yuan,Compared with the same period in 2011 increased by 2.6% and 77.9% respectively.The highest in a decade.

　　

业内声音 The voice

　　“代购是打擦边球” "Act as purchasing agency is playing edge ball"

　　木偶剧演员（“爱血拼站”站长，曾做海外代购）：

Puppet show actor("Love shopping station"webmaster,Once do overseas act as purchasing agency):

　　我之前做的海外代购是需要经过海关程序的，大部分转运都是正规报关，也会被海关收税。但是不排除其他人的部分转运和代购是通过一些非法途径入关，如果被查到就涉嫌走私了。大卖家可能还是走灰色渠道的比较多，因为现在合法报关的话，每一个包裹都要提供收件人身份证，他们很难操作。一些“有路子”的大卖家根本不愁海关问题。

Before I do overseas act as purchasing agency is need to pass the customs procedures,Most of the transport are normal customs declaration,Will also be customs taxes.But would not rule out other people's part of the transfer and act as purchasing agency is through some illegal way into,If be checked the suspected of smuggling.Big seller may still go grey channel more,Because now legal declaration words,Each package to provide the recipient id card,They can be very difficult to operate.some"A way"Big sellers don't worry about the customs problems.

　　代购和朋友帮忙从国外带东西，都是走行邮税，也就是进境物品完税价格表中的关税。如果是商业用途的话就要征收关税、进口环节增值税和消费税。简单地说，从国外带东西如果是自己买来自用是合法的，如果带回来转卖就涉嫌走私，所以海关文件里面一直强调“合理自用”。代购实际上是打擦边球，比如说我帮别人代购，但收件人和报关身份证都是别人的，这样可以理解成是那个人自用，我只是帮他下单。

Act as purchasing agency and friends to help with things from abroad,Are travel mail tax,Is the custom duty tariff table entry articles.If it is a business purpose, it should be tariff/Import VAT and consumption tax.Say simply,Take things from abroad if they have bought is for private use is legal,If brought back resell is suspected of smuggling,So the customs files inside has been emphasized"For reasonable".Act as purchasing agency is actually play edge ball,For instance I help others act as purchasing agency,But the recipient and customs id card is all other people,So we can understand to be that person for private use,I just help him order.

　　“爱血拼”网站上有海关的完税价格表，按照规定，化妆品的关税为50%，我估计“空姐走私案”中逃税109万应该不只是关税，还涉及商业的消费税和增值税，否则不会那么高。

"Love shopping"Web site have customs duty tariff table,According to the regulation,Cosmetics tariff is 50%,I estimate that"Stewardess smuggling case"Tax evasion in 1.09 million should be not only the tariff,Also involved in business of consumption tax and VAT,Otherwise not so high.

　　

专家建议 Expert advice

　　“进口关税有必要调低” "Import tariff is necessary to turn down"

　　赵萍（商务部研究院消费经济研究部副主任）：

ZhaoPing(The ministry of commerce, deputy director of the economic research institute of consumption):

　　对于较高端的化妆品来说，要收30%的消费税、17%的增值税以及关税。关税的税率取决于消费品来源国，如果享受最惠国待遇是10%的关税，其他国家可能达到20%-30%的关税税率。所以即使是来自享受最惠国待遇的化妆品，其三项税的总税率也在57%左右。

For the higher for cosmetics,You have to pay 30% sales tax/17% of the value added tax and customs.Tariff rate depends on the source of consumer goods,If you enjoy the most-favoured-nation treatment is 10% of the tariff,Other countries may be as high as 20% - 30% of the tariff.So even if from enjoying the most-favoured-nation treatment of cosmetics,The three tax total rate is about 57%.

　　当然，代购40多次逃税超过100万与其销售量也有关系的。

Of course,Act as purchasing agency and many times more than 1 million sales tax evasion and also have relations.

　　化妆品的进口环节税比较高，我认为除了极高端的化妆品品牌，其他定位中高端人群的化妆品的进口环节税收是应该降低的。随着生活水平的提高，这些消费品已经不是奢侈品了，所以有必要调低进口关税。定位高端奢侈品的化妆品就没有必要调整了，因为即使调低关税，他们依然会大幅涨价。

Cosmetics import VAT is higher,I think that in addition to the high cosmetics brand,Other positioning in the high-end cosmetics import link tax should be reduced.With the improvement of living standards,The consumer is not a luxury,So it is necessary to lower import duties.Positioning high-end luxury cosmetic need not adjusted,Because even lower tariffs,They will still rise in price considerably.

　　目前我们国内的代购非常普遍，代购业也很旺盛，主要的原因还在于国内市场商品的零售价格比国际市场高很多。进出口环节税高是其中一个原因，其他的还包括高成本和高利润。调节关税问题解决了一个内因，但是并不能完全解决价格高的问题，也就无法阻止代购行为的发生。

At present our domestic act as purchasing agency is very common,Act as purchasing agency industry is also very strong,The main reason lies in the domestic market commodity retail price is much higher than the international market.Import and export VAT high is one of the reasons,Other including high cost and high profit.Adjustment tariff problem solving a internal cause,But cannot completely solve the problem of high price,Cannot prevent the occurrence of purchasing behavior.

　　

旁观者说 spectators

　　“应思考代购为何普遍” "Should think about why common act as purchasing agency"

　　孙小姐（26岁 公司白领）

Miss sun(26 company white-collar)

　　我经常在淘宝上找代购或者让国外的朋友回国时帮忙带些物品。一般情况下，从国外代购比国内专柜便宜三分之一甚至是一半的价格。身边很多朋友都是这么做的。

I often find on taobao's behalf or let foreign friends home help bring some items.generally,Bought from abroad than domestic shop cheap one third or even half of the price.Side a lot of friends are so do.

　　那位空姐代购40多次逃税金额居然能够达到109万元，我觉得空姐代购后的利润都到不了这么多钱。这也足以说明我们国家某些进口消费品的税率太高了。

The stewardess act as purchasing agency and many times the amount of tax evasion is able to reach 1.09 million yuan,I think a flight attendant after bought profits are not to so much money.It also serves to illustrate that our country some imported consumer goods rate is too high.

　　我觉得应该思考的是为什么现在代购这么普遍，关税高导致价格高肯定是一个原因，这说明管理和体制方面存在问题，这些问题是政府应该考虑的事情，而不是从老百姓身上找毛病。

I think we should think about is why now act as purchasing agency so prevalent,High tariffs on high prices must be a reason,This shows that management and system problems,The problem is the government should consider things,Rather than from common people, to find fault.

　　“免税额度应提高”

"Duty-free limit should improve"

　　邱宝昌（北京汇佳律师事务所主任）：

QiuBaoChang(Beijing HuiJia law office director):

　　按照海关规定，进境旅客可免税携带进境价值人民币5000元的自用物品，个人邮寄进境物品，应征进口税税额在人民币50元（含50元）以下的，海关予以免征。

According to provisions of customs,Inward passengers carry free entry value of RMB 5000 yuan of such items,Personal mail imported articles,To import duty tax in fifty RMB yuan(Contains fifty yuan)The following,The customs shall be exempted from.

　　如果超过了海关规定的免税标准而没有进行申报的就涉嫌逃税了，尤其是还以营利为目的，这就涉及走私了。

If more than the provisions of customs exemption standard but no declaration is suspected of tax evasion,Especially also carry on a business for profit,It is involved in the smuggling.

　　这其中有个问题是，并非每个人都了解海关的申报要求和额度限制。从这个角度来看，法律法规的普及很重要，海关应当在出入关的时候有明确的提醒；公民也要自觉申报。

This is one of the problems,Not everyone understand the customs declaration requirements and quotas.From this point of view,The popularity of laws and regulations is very important,The customs shall enter out have clear remind;Citizens will consciously declaration.

　　还有就在于制度的不合理。多年前海关规定可免税携带进境自用物品的价值不超过5000元，现在仍然是这个标准。随着经济的发展，人民的生活水平跟工资收入都提高了，自用品的免税额度应当上调。

And the system is unreasonable.Years ago provisions of customs duty-free entry can carry for the value of the goods is no more than 5000 yuan,Now is still the standard.With the development of economy,People's standard of living and wages are improved,Since the goods duty-free limit should be raised.