跨境電子商務(wù)雙語教程 試卷A中英文答案

《跨境電子商務(wù)雙語教程》試卷A答案AnswertoKnowledgeTestAof《BilingualCourseofCross-BorderE-Commerce》

題型名詞解釋選擇題判斷題案例分析計算題綜合任務(wù)合計ItemTermexplanationMultiplechoiceTrueorFalseCasestudyCalculationComprehensivetaskTotal分值202020101515100Marks202020101515100Termexplanation名詞解釋（4X5=20）（1）B2CB2C（BusinesstoCustomer）,enterprisesprovideonlineshoppingandonlinepaymentplatformsforterminalcustomersthroughtheInternet,includingTmallGlobal,NetEaseKaola,Amazon,etc.（2）AIArtificialintelligencehasthreekeyelements:datamining,naturallanguageprocessing,andmachinelearning.Theapplicationofartificialintelligenceincross-borderE-commercemainlyreflectsinfouraspects:marketingplanning,enterprisemanagement,supplychainmanagementandcustomerservice.（3）InternationalmarketsegmentationInternationalmarketsegmentationreferstothattheenterprisesubdividesthemintodifferentsubsidiarymarketsaccordingtotheobviousdemandcharacteristics,purchasebehaviorsandpurchasehabitsofdifferentconsumersintheoverallmarket.Eachsubsidiarymarketiscomposedofconsumerswiththesameneedsanddesires,anditsinternaldemandcharacteristicsaresimilar.Marketsegmentationisbasedonthedistinctcharacteristicsofconsumers.（4）SkimmingpricingstrategyAlsoknownashighpricemethodorliposuctionprices,referstosettingtheproductpriceatahigherlevelattheinitialstageoftheproductlifecycle,soastorecovertheinvestmentassoonaspossibleandobtainconsiderableprofitsbeforecompetitorsdevelopsimilarproducts.（5）SearchenginemarketingSEMisakindofonlinemarketingbasedonsearchengineplatform.Itusespeople’sdependenceonsearchengineandusagehabitstotransferinformationtotargetuserswhenpeopleretrieveinformation.Thebasicideaofsearchenginemarketingistoletusersfindinformation,andentertheWebpagebyclickingtofurtherunderstandtheinformationtheyneed.（1）B2CBusinesstoCustomer，企業(yè)通過互聯(lián)網(wǎng)為終端消費者提供網(wǎng)上購物和在線支付的購物平臺，包括天貓國際、網(wǎng)易考拉、亞馬遜等。（2）AIArtificialintelligence,人工智能有三個關(guān)鍵要素：數(shù)據(jù)挖掘、自然語言處理及機器學(xué)習(xí)。人工智能在跨境電商領(lǐng)域的應(yīng)用主要體現(xiàn)在營銷策劃、企業(yè)管理、供應(yīng)鏈管理和客戶服務(wù)四個方面。（3）國際市場細分國際市場細分指企業(yè)根據(jù)總體市場的不同消費者的明顯需求特征、購買行為和購買習(xí)慣，把它們細分為彼此有區(qū)別的不同的子市場。每個子市場由需求與欲望相同的消費者組成，其內(nèi)部需求特征相似。市場細分的依據(jù)是消費者明顯不同的特性。（4）撇脂定價策略又稱高價法或吸脂定價，是指在產(chǎn)品生命周期的最初階段，把產(chǎn)品價格定在較高水平，爭取在競爭者研制出相似的產(chǎn)品之前盡快地收回投資，并且取得相當?shù)睦麧?。?）搜索引擎營銷搜索引擎營銷SearchEngineMarketing(SEM)是基于搜索引擎平臺的網(wǎng)絡(luò)營銷。它利用人們對搜索引擎的依賴和使用習(xí)慣，在人們檢索信息時將信息傳遞給目標用戶。搜索引擎營銷的基本思想是讓用戶發(fā)現(xiàn)信息，并通過點擊進入網(wǎng)頁，進一步了解所需要的信息。Multiplechoice單選題（1X20=20）（1）(B)InMarch_________,StateCouncilagreedtosetupthefirstnationalcomprehensivepilotareaofcross-borderE-commerceinHangzhou.A.2014B.2015C.2016D.2017（2）(D)TypicalB2Bplatformis_________.A.AmazonB.WishC.AliExpressD.Made-in-China（3）(B)Teamworkisthecollaborativeeffortofagroupofinterdependentindividualstoachieveacommongoalortocompleteataskinthemost___________way.A.profitableB.effectiveandefficientC.difficultD.lucrative(4)(C)WhichofthefollowingcontentcannotappearinthetitleofAmazonproducts.A.BrandB.ModelC.MarketingwordsD.ProductFeatures(5)(A)WhichofthefollowingpicturesisnotacceptedbyAmazonplatform,A.BMPB.JPEGC.GIFD.TIFF(6)(D)WhichofthefollowingcategoriescanusemodelsforthemainimageonAmazon?A.BagsB.JewelryC.ShoesD.Underwear(7)（D）WhichtargetmarketistheShopeeplatformmainlyaimedat?A．NorthAmericaB.SouthAmericaC.EuropeD.SoutheastAsia(8)（D）Whichofthefollowingisaconsiderationfactorforproductselection?A.LowprofitmarginB.Complexafter-salesserviceC.SmallmarketpotentialD.Highrepurchaserate（9）（B）Whatisthedisadvantageofonlinesourcechannelofcross-borderE-commerceproducts?A.HighcostsB.InvisiblephysicalgoodsC.HardtotransportD.Unstablesupplyofgoods（10）(D)Whichoneoffollowingarenotexternalmicroenvironmentmembers?A.CompetitorB.SupplierC.CustomerD.Exchangerate（11）(D)Astonewproductspricingstrategy,whichoneoffollowingiscorrect?A.SkimmingpricingstrategyB.PenetrationpricingstrategyC.SatisfactionpricingstrategyD.Allofthem （12）(C)AstoSocialMediaMarketing(SMM),Whichoneoffollowingstatementisnotcorrect?A.SMMcanhelpenhanceproductsalesandbrandinfluenceB.SMMcaneffectivelyreducethemarketingcostofenterprisesC.ThespecificmethodsofSMMmainlyincludesearchengineoptimizationandpaidpromotion.D.SMMcanrealizetheprecisionmarketingoftargetusers（13）（D）Whichisnotbelongtothefourmajorinternationalcommercialexpressdeliveryare________.A.FedEx

B.TNT

C.DHL

D.SFExpress（14）（C）Theoverseaswarehousefeedoesnotinclude________.A.firsttripcostB.processingfee,storagefeeC.laboremploymentfee

D.lasttriptransportation(15)(A)Whichofthefollowingitemsdoesnotbelongtothescopeofexerciseofthecustoms'inspectionpower_________.A.ResidentsofcitizensoutsideaspecificareaB.InboundandoutboundtransportationC.SmugglingsuspectsinaspecificareaD.Transportationvehiclessuspectedofsmugglinginaspecificarea(16)(C)Whichoneofthefollowingisnotincludedinthethreedata?A.WebsiteorderB.PaymentrecordC.CustomsdeclarationformD.Logisticsform(17)(B)TheincorrectdescriptionofOnetouchCompanyis________.A.ItisacomprehensiveserviceplatformunderAlibaba.B.ItbelongstoLianliandigitalplatformC.providingexport,customsclearanceandtaxrefundbusinessD.handlingL/Cfinancing(18)(A)MYbankinChinaisactuallyownedby______Group.A.AlibabaB.AmazonC.WishD.Jingdong(19)(B)Evaluationisgenerallydividedintocreditevaluationand__________twotypes.A.SellerevaluationB.Sellersub-evaluationC.BuyerevaluationD.Buyersub-evaluation(20)(B)Thecommonpunishmentmethodforcross-borderE-commerceplatformsisDeletetheoffendinggoodsand__________.A.KeeptheoffendinggoodsonshelfB.TemporarilyclosetheshopC.PayliquidateddamagesD.Closetheshoppermanently（1）（B）_________年3月，國務(wù)院同意在杭州設(shè)立第一個國家跨境電子商務(wù)綜合試驗區(qū)。A.2014B.2015C.2016D.2017（2）（D）典型的B2B平臺是_________。A.亞馬遜B.WISHC.速賣通D.中國制造網(wǎng)（3）（B）團隊合作是一組相互依存的個人為達成共同目標或以最大的______方式完成任務(wù)而進行的合作。A.盈利B.有效和高效C.困難D.有利可圖（4）（C）以下__________內(nèi)容是不能出現(xiàn)在亞馬遜商品的標題。A．品牌B．型號C．營銷詞D．產(chǎn)品特性（5）（A）以下__________格式的圖片，亞馬遜平臺不接受。A.BMPB.JPEGC.GIFD.TIFF（6）（D）亞馬遜下面__________類目的主圖可以使用模特？A.箱包B.珠寶C.鞋子D.內(nèi)衣（7）（D）Shopee平臺主要針對哪個目標市場？A．北美B.南美C.歐洲D(zhuǎn).東南亞（8）（D）以下哪一項是選品的考量因素？A.低利潤率B.復(fù)雜的售后服務(wù)C.市場潛力小D.高復(fù)購率（9）（B）跨境電商選品的線上貨源渠道的缺點是什么？A.成本較高B.不可見實物C.運輸困難D.貨源供應(yīng)不穩(wěn)定（10）（D）下列哪一項不是外部微環(huán)境成員？A.競爭對手B.供應(yīng)商C.客戶D.匯率（11）（D）關(guān)于跨境電商新產(chǎn)品定價策略，以下哪個選項是正確的？A.略讀定價策略B.滲透定價策略C.滿意定價策略D.全部都是（12）（C）以下哪項關(guān)于社交媒體營銷（SMM）的陳述不正確？A.SMM有助于提高產(chǎn)品銷售和品牌影響力B.SMM能有效降低企業(yè)的營銷成本C.SMM的具體方法主要包括搜索引擎優(yōu)化和付費推廣D.SMM可以實現(xiàn)對目標用戶的精準營銷（13）（D）下列不屬于國際四大商業(yè)快遞的是________。A.FedEx

B.TNT

C.DHL

D.SFExpress（14）（C）海外倉費用不包含下列________這一項。A.頭程費用

B.處理費、倉儲費

C.

勞動力雇傭費

D.尾程運輸（15）（A）以下哪一項不屬于海關(guān)的檢查權(quán)的行使范圍_________。A.特定區(qū)域外的公民住所B.進出境運輸工具C.特定區(qū)域內(nèi)的走私嫌疑人D.特定區(qū)域內(nèi)的有走私嫌疑的運輸工具（16）（C）以下哪一項不屬于三單數(shù)據(jù)？A.網(wǎng)站訂單B.支付記錄C.報關(guān)單D.物流單（17）（B）一達通描述不正確的是______。A.是阿里巴巴下屬綜合服務(wù)平臺B.隸屬于連連數(shù)字平臺C.出口、通關(guān)、退稅業(yè)務(wù)D.辦理信用證融資（18）（A）中國網(wǎng)商銀行隸屬于______集團。A.阿里巴巴B.亞馬遜C.WISHD.京東（19）（B）評價一般分為信用評價和兩種。A.賣家評價B.賣家分項評價C.買家評價D.買家分項評價（20）（B）跨境電商平臺常見處罰手段就是刪除違規(guī)商品和處罰方法。A.上架產(chǎn)品保留B.短暫封閉商鋪C.賠付違約金D.永久性封閉店鋪3.TrueorFalse判斷題(2X10=20)（1）(F)“Electroniccommerce”onlymeansconsumersshoppingonthee-businessplatform.（2）(T)Virtualrealityiscurrentlytheultimateapplicationformofmultimediatechnology.Itintegratestherapidlydevelopingwisdomofcomputersoftwareandhardware,sensing,robots,artificialintelligenceandbehavioralpsychology.（3）(F)ThemainimageoftheAliExpressplatformmusthaveasolidcolorbackground,awatermark,andalogopastedontheupperrightcorneroftheimage.Thevideogenerallylastsfor3minutes.（4）(T)Thetitleofcross-borderE-commerceplatformproductsmustbecompiledthroughdetailedinvestigation,datacollectionandanalysistogetavocabulary,andthenconnectthewordsinthecorrectorder.（5）(F)Thelongestsideofproductmainimagemustbeatleast800pixelsonAmazon.（6）(T)Thedigitallogisticssystemofoverseaswarehousespromotestheupgradingofthecross-borderE-commerceindustrychain.Usingdatatomanagelogisticsandanalyzetimepointdataintheprocesswillhelpsellersfindproblemsinthedistributionprocessandfinishedproductdeliveryprocess,andimproveefficiencyinsupplychainmanagement,inventorylevelcontrol,anddynamicsalesmanagement.（7）(F)Cross-bordersmallpackage,socalledinternationalpostalparcel,ismainlyreferstoatypeofexpressthatislimitedtolessthan3kg,thetotallength,widthandheightoftheouterpackageislessthan90cm,andthelargestonesideislessthan60cm,whichissenttovariousregionsoftheworldbyinternationalpost.（8）(T)Thefreightratesystemforcross-bordercontainercargoesisbasicallydividedintotwomethodsforcalculatingthefreightcharges,namely,theunitoffreightperton(commonlyknownasthebreakbulkcargoprice)andtheunitofchargepercontainer(commonlyknownasthecontainerprice).（9）(F)InFebruary2021,thesingletransactionlimitofChineseconsumers'cross-borderE-commerceretailimportswasRMB2000,andtheannualtransaction.（10）(F)allcross-borderE-commerceplatformsareonlyonlineproducttradingvenues,anddonotprovidefinancialservicesforbuyersorsellers.（1）（錯）“電子商務(wù)”僅指消費者在電商平臺購物。（2）（對）虛擬現(xiàn)實是目前多媒體技術(shù)的終極應(yīng)用形式，它集計算機軟硬件、傳感、機器人、人工智能及行為心理學(xué)等科學(xué)領(lǐng)域飛速發(fā)展的智慧。（3）（錯）速賣通平臺主圖必須有純色背景，水印，LOGO粘在圖片右上角，視頻一般時長為3分鐘。（4）（對）跨境電商平臺產(chǎn)品的標題編寫必須經(jīng)過詳細地調(diào)查研究,收集和分析數(shù)據(jù)以得出詞表，然后按正確的順序連接詞語。（5）（錯）亞馬遜平臺產(chǎn)品主圖最長邊必須至少為800像素（6）（對）海外倉的數(shù)據(jù)化物流體系通過數(shù)據(jù)管理物流，分析流程中的時間點數(shù)據(jù)，有利于賣家在配送過程、成品發(fā)貨流程等方面找出問題，在供應(yīng)鏈管理、庫存水平管控、動銷管理等方面提高效率。（7）（錯）國際郵政小包主要指是限制在3公斤以下，外包裝長寬高總的小于90厘米，且單邊最大的小于60厘米，通過國際郵政郵寄到全球各個地區(qū)的一種快遞。（8）（對）跨境集裝箱貨物運價體系基本上分為件雜貨運費計算方法，即以每運費噸為單位（俗稱散貨價），和以每個集裝箱為計費單位（俗稱包箱價）兩種。（9）（錯）2021年2月，我國消費者跨境電商零售進口商品的單次交易限值為人民幣2000元，年度交易限值為人民幣26000元。（10）（錯）所有跨境電商平臺僅是線上產(chǎn)品買賣場所，不為買家或賣家提供金融服務(wù)。4.Casestudy案例分析（2+3+2+3=10）SHEINSHEINisaninternationalB2Cfastfashione-commercecompany,whichmainlyengagedinwomen'swear,butalsoprovidingmen'swear,children'swear,accessories,shoes,bagsandotherfashionsupplies.Accordingtothe2022WorldUnicornListreleasedbyHurunResearchInstitute,SHEINfromGuangzhouranksthefifthlargestunicornenterpriseintheworldwith400billionYuan.InMay2021,thedataofAppAnnieandSensorTower,theapplicationtrackingcompanies,showedthatSHEINreplacedAmazonasthemostdownloadedshoppingapplicationoniOSandAndroidplatformsintheUnitedStates.In2020,therevenueofSHEINisabout70billionYuan.AsofMay17,2021localtime,SHEINisthefirstiOSshoppingapplicationin54countriesandregions.IntheUnitedStates,SHEIN'smarketshareinthefieldoffastfashionjumpedfrom7%inJanuary2020tonearly30%inJune2021.AccordingtoHurunBaifu's2021GlobalUnicornListreleasedinDecember2021,XiyinhasbecomethelargestunicornenterpriseinGuangzhou.InFebruary2022,itwasreportedthatByteDancechallengedSHEINforthefirsttimeandfailed.OnFebruary16,2022,ReutersquotedtheexclusivereportofinsidersassayingthatSHEINwasactivelyexpandingtheSingaporeofficewiththegoaloftriplingthenumberofemployeesinSingaporetoabout200bytheendoftheyear.DuetoSHEIN'sfocusontheEuropeanandAmericanmarkets,andthelackofpresenceofthefounderteam,SHEINrarelyappearsinpublicviewandmediareports.Recently,SHEINattractedattentionas"themostmysteriousunicorncompanyinChina"becauseitwasreportedbymanymediathatitwascarryingoutanewroundoffinancing,anditspost-investmentvaluationmightreach100billiondollars(equivalenttoabout666.6billionYuan).AccordingtothedataofCBVentureCapital,the$100billionvaluationisenoughtomakeXiyinthethirdhighestvaluationstartupintheworld,afterByteDanceandSpaceExplorationTechnology.InFebruary2022,the"Guangzhou2022KeyProjectsPlan"issuedbytheGuangzhouDevelopmentandReformCommissionshowedthatSHEINwouldinvest15billionYuaninZhongxinTown,ZengchengDistrict,Guangzhoutoestablishthe"XiyinBaySupplyChainHeadquartersProject",withatotallandsupplyofabout3000muandatotalconstructionareaofabout3.3millionsquaremeters.OnJuly15,2022,thefinancialsectorreportedthatChina'sfastfashiongiantSHEINsoughttolaunchanIPOintheUnitedStatesassoonas2024,withavaluationofabout$100billion.OnJuly20,2022,ChinaSouthernAirlinesLogisticsCo.,Ltd.(hereinafterreferredtoas"ChinaSouthernAirlinesLogistics")andSHEINformallysignedastrategiccooperationagreementinGuangzhou.Thetwosideswillmakeeveryefforttodeepenstrategiccooperationandjointlyestablishastrategicpartnershipofresourcesharingandmutualbenefit.OnOctober19,2022,thecross-bordere-commerceplatformSHEINrecentlyannouncedthelaunchofthesecond-handtradingplatformSHEINExchange.InNovember2022,ForbesChinaNews:Inordertopromoteoverseaslisting,ChinesefashioncompanySHEINhiredformerBearStearnsinvestmentbankerDonaldTangasitsexecutivevicechairman.Honor:In2022,Forbeswasselectedasoneofthetop50Chineseinnovativeenterprisesin2022.Source:BaiduEncyclopedia(1)WhyisSHEINpopularwithconsumersinoverseasmarkets?(atleast2points)(2)DoesSHEINopenstoresinAmazon?WhataretherulesforopeningstoresinAmazon?(Atleast3points)(3)WhattypeofplatformdoesSHEINExchangebelongto?(4)WhatproblemsmaySHEINfaceinbusiness?(Atleast3points)SHEINSHEIN是一家國際B2C快時尚電子商務(wù)公司。主要經(jīng)營女裝，但也提供男裝、童裝、飾品、鞋、包等時尚用品根據(jù)胡潤研究院發(fā)布的《2022年中全球獨角獸榜》，來自廣州的SHEIN以4000億人民幣位列全球第五大獨角獸企業(yè)。2021年5月，應(yīng)用追蹤公司AppAnnie和SensorTower數(shù)據(jù)顯示，SHEIN取代亞馬遜（AMAZON）成為美國iOS和Android平臺下載量最多的購物應(yīng)用。2020年SHEIN的營收約700億元人民幣。截至當?shù)貢r間2021年5月17日，SHEIN是54個國家和地區(qū)中排名第一的iOS購物應(yīng)用程序。在美國，SHEIN在快時尚領(lǐng)域的市場份額從2020年1月的7%躍升至2021年6月的近30%。根據(jù)2021年12月發(fā)布的胡潤百富《2021全球獨角獸榜》，希音成為廣州最大的獨角獸企業(yè)。2022年2月消息，字節(jié)跳動第一次挑戰(zhàn)SHEIN，失敗了。2022年2月16日，路透社援引知情人士獨家報道稱，希音（SHEIN）正在積極擴大新加坡辦事處，目標是到年底將新加坡員工數(shù)量增加三倍至200人左右。SHEIN由于主打歐美市場，加上創(chuàng)始人團隊鮮少露面，SHEIN很少出現(xiàn)在公眾視野和媒體報道中。最近，SHEIN以“中國最神秘獨角獸公司”身份引發(fā)關(guān)注，源于其被多家媒體報道正在進行新一輪融資，投后估值或達1000億美元（折合人民幣約6666億元）。根據(jù)CB風(fēng)險投資公司的數(shù)據(jù)，1000億美元的估值足以令希音成為全球估值第3高的初創(chuàng)公司，僅次于字節(jié)跳動和太空探索技術(shù)公司。2022年2月，廣州市發(fā)改委印發(fā)的《廣州市2022年重點項目計劃》顯示，SHEIN將在廣州市增城區(qū)中新鎮(zhèn)投資150億元建立“希音灣區(qū)供應(yīng)鏈總部項目”，總供地約3000畝，總建筑面積約330萬平方米。2022年7月15日，金融界消息，中國快時尚巨頭SHEIN尋求最快于2024年在美國進行IPO，估值約為1000億美元。2022年7月20日，南方航空物流有限公司(以下簡稱“南航物流”)與希音(SHEIN)在廣州正式簽訂戰(zhàn)略合作協(xié)議。雙方將全力深化戰(zhàn)略合作，共同建立起資源共享、互惠互利的戰(zhàn)略合作伙伴關(guān)系。2022年10月19日消息，跨境電商平臺SHEIN近期宣布推出二手交易平臺SHEINExchange。2022年11月，福布斯中文網(wǎng)消息：為推進海外上市，中國時裝公司SHEIN聘請了前貝爾斯登（BearStearns）投資銀行家唐偉（DonaldTang）擔任其執(zhí)行副董事長。獲得榮譽2022年，入選福布斯2022中國創(chuàng)新力企業(yè)50強。資料來源：百度百科（1）SHEIN為什么在海外市場受消費者歡迎？（至少2點）（2）SHEIN是否在亞馬遜開店，在亞馬遜開店有哪些規(guī)則？（至少3點）（3）SHEINExchange屬于什么類型的平臺？（4）SHEIN在商業(yè)方面可能面臨什么問題？（至少3點）Answer:(1)ThereasonwhySHEINispopularwithconsumersinoverseasmarketsisthatitispopularinsocialmedia,withmanystyles,cheappricesandfastlogistics.(2)WhensettingupshopinAmazon,SHEINshouldabidebyAmazon'srulesofimageprocessing,title,FBAlogisticsandplatformmarketing.(3)SHEINExchangebelongstotheC2Cplatform.(4)SHEINmayfaceproblemssuchastoomanystyles,easytobecopiedbyothers,toolowpricestoenterthehigh-endmarket,increasedlogisticscostsmayreduceprofits,andtoofastclothingrenewalisnotenvironmentallyfriendly.參考答案：（1）SHEIN在海外市場受消費者歡迎的原因是在社交媒體上較流行、款式多、價格便宜、物流快。（2）SHEIN在亞馬遜開店，要遵守亞馬遜的圖片處理、標題、FBA物流和平臺營銷等規(guī)則。（3）SHEINExchange屬于C2C平臺。（4）SHEIN可能面臨款式過多易被人投訴抄襲，標價太低不能進入高端市場，如果物流成本增加可能會減少利潤，服裝更新過快不環(huán)保等問題。5.Calculation計算題（5X3=15）OnJanuary25,2021,ConsumerApurchasedcross-borderE-commerceretailimportedcosmeticsforRMB800(duty-paidprice,thesamebelow)afterperformingidentityinformationauthenticationonthecustomsonlineE-commercetransactionplatform.OnApril20,2021,ConsumerBreceivedabout800ChineseYuanworthofimportedcosmeticspurchasedonforeignE-commerceplatforms.OnApril24,2021,ConsumerCdidnotauthenticatehisidentityinformationandpaidinthenameofsomeoneelsetopurchasecross-borderE-commerceretailimportedcosmeticsfor800ChineseYuan.Itisknownthatthecosmeticsconsumptiontaxrateis30%,thevalue-addedtaxis13%,andthetariffis0%.Theoriginalpostalcosmeticstaxrateis50%,andthecurrentpostalcosmeticstaxrateis60%.PleasecalculatehowmuchimporttaxshouldbepaidbyconsumersA,B,andC?2021年1月25日，消費者A在海關(guān)聯(lián)網(wǎng)電子商務(wù)交易平臺進行身份信息認證后，購買跨境電子商務(wù)零售進口化妝品800元人民幣（完稅價格，下同）。2021年4月20日，消費者B收到其在國外電商平臺上購買的進口化妝品價值約800元人民幣。2021年4月24日，消費者C未進行身份信息認證，并以其他人的名義付款，購買跨境電子商務(wù)零售進口化妝品800元人民幣。已知化妝品消費稅稅率為30%，增值稅為13%，關(guān)稅為0%，原行郵稅化妝品稅率為50%，現(xiàn)行的行郵稅化妝品稅率為60%。請計算消費者A、B、C分別需要繳納多少進口稅款？Answer：(1)ConsumerAWhenconsumerApurchasescross-borderE-commerceretailimportedcosmetics,accordingtotheprovisionsofthenewcross-borderE-commercepolicy,theactualtransactionprice(includingtheretailpriceofgoods,freightandinsurance)shallbeusedastheduty-paidprice,andthetariffandvalue-addedtaxshallbecalculatedandpaidrespectivelyTaxesrelatedtotheimportofconsumptiontaxcanalsobecollectedandpaidbyE-commercecompanies,E-commercetradingplatformcompaniesorlogisticscompanies.Consumptiontaxpayable=(duty-paidprice+actualdutytax)÷(1-consumptiontaxrate)×consumptiontaxrate×70%=(800+0)÷(1-30%)×30%×70%≈240(ChineseYuan).Theamountofvalue-addedtaxpayable=(duty-paidprice+actualdutytaxamount+actualconsumptiontaxamount)×value-addedtaxrate×70%=(800+0+240)×17%×70%≈124(ChineseYuan).Totalimporttaxpayable=actualtarifftax+actualconsumptiontax+actua