Legal And Policy Research On Cross-border E-commerce

This thesis defines the basic concepts,characteristics and classification of cross-border e-commerce,considering the strategy of “Belt and Road”,the background of Sino-US trade war,the World Cross-border E-Commerce Conference,and the World Customs Organization Cross-border E-Commerce Standards Framework.The frontier hotspots such as the integration of customs clearance in Guangdong-Hong Kong-Macao Greater Bay Area were sorted out,and the development status and future trends of cross-border e-commerce were analyzed and predicted.A systematic,theoretical and holistic analysis of the basic legal and policy issues was conducted in the field of cross-border e-commerce,combining with the author's rich practical experience,through the case analysis research approach to the cross-border e-commerce related to administritive law(customs,import and export inspection and quarantine,payment settlement,etc.),economic law(import and export tax collection and management,consumer rights protection),civil law(economy operator's tort liability commitment),intellectual property law,criminal law(smuggling crime),etc.The subject matter of law has been analyzed in detail and logically deduced,summarizing various legal issues in practice,and summarizing the theory.Finally,it predicts the development pattern of cross-border e-commerce retail import and export,and pre-judges future policy trends to make recommendations for corporate compliance operations.There are different definitions of cross-border e-commerce,but they are not controversial.They can be summarized as that transaction entities from different countries conduct electronic communications via the Internet,with means of transactions(transaction-seeking,negotiation,contracting,etc.),cross-border logistics or off-site warehousing.In a broad sense,cross-border e-commerce can refer to the business model of applying e-commerce technology in any part of cross-border transactions.For the classification of cross-border e-commerce,according to the E-commerce Law,these enterprises includes the e-commerce platform operators,business operators using the platform,and e-commerce business operators engaging in sale of goods or provision of services through their self-built website.Besides,these enterprises are also divided into cross-border imports and exports according to the flow of goods.In addition,according to the nature of transactions,the enterprises can be divided into general trade and cross-border.Cross-border e-commerce is characterized by electronics,personalization,fragmentation,high frequency and low value.In recent years,cross-border e-commerce has been driven by a series of important national policy support and a series of important events,showing a rapid development trend and making economic and social development for many countries.An important contribution,this emerging trade format has driven technological innovation,created employment opportunities,and led consumer trends,along with the national “Belt and Road” strategy,the World Cross-border E-Commerce Conference,and the World Customs Organization Cross-border E-Commerce Standards Framework.The policy dividends such as the integration of customs clearance in Guangdong-Hong Kong-Macao Greater Bay Area have further developed.China's customs law divides customs clearance targets into inbound and outbound transportation vehicles,inbound and outbound goods,and inbound and outbound goods.Closely related to cross-border e-commerce is inbound and outbound goods and inbound and outbound goods.The difference between the two is mainly reflected in the fact that,from the point of view of use,the inbound and outbound goods are of a trade nature,and the goods are imported and exported for sale;in terms of quantity,the quantity of goods entering and leaving the country is large;the inbound and outbound goods are limited to a reasonable amount of self-use,exceeding The quantity limit will be recognized by the customs as inbound and outbound goods;from the perspective of foreign exchange,the inbound and outbound goods are purchased or sold,so there is corresponding foreign exchange income or foreign exchange expenditure;and the inbound and outbound goods are not commodities,so there is no corresponding Foreign exchange income or foreign exchange expenditure;from the perspective of taxation,the taxation of inbound and outbound goods includes customs duties,value-added tax and consumption tax;while inbound and outbound goods are only subject to import tax at the entry point;from the perspective of licensing,the state restricts entry and exit.The goods are subject to license management;in addition to the cultural relics carried out of the country,the general entry and exit items do not involve administrative licensing issues.The main legal issues related to cross-border e-commerce related logistics clearance include: the definition of import and export goods and the classification of inbound and outbound goods;the basic customs clearance supervision mode of direct purchase and online purchase bonded import;1039 market procurement mode;common use of cross-border e-commerce Export model and interpretation of cross-border e-commerce customs clearance policy.Tax collection and legal relationship is an important legal relationship involved in the entry and exit of goods and goods,and is also an exception for cross-border e-commerce.Compared with general import and export goods and articles,the import and export tax collection and management of cross-border e-commerce goods is based on the legal and policy provisions of the general import and export link tax.However,at the same time,because of the relevant provisions on e-commerce,there are significant differences between the general and the special regulations governing cross-border e-commerce.Unlike domestic e-commerce,export cross-border e-commerce needs to face the differences in laws and economic systems,the relationship between participating parties,foreign exchange control,capital security and other problems.Whether the payment settlement is safe and compliant,and whether the process is simple and smooth is directly related to the core interests of exporting cross-border e-commerce.The franchise operation of cross-border export capital flows will be carried out at different latitudes such as the method of exporting cross-border e-commerce,the impact of different customs declaration modes,the settlement of foreign exchange payments and the payment of renminbi,third-party payment institutions and platform compliance risks.The e-commerce law is closely linked with the "Network Security Law" through specific provisions,which not only emphasizes that all e-commerce operators,especially the e-commerce platform operators,should pay attention to the provisions of personal information protection when collecting and using users' personal information.The obligations and responsibilities of “guaranteeing network security”,on the one hand,leads to the high requirements for technology,such as the establishment of information firewalls;on the other hand,the improvement of the requirements for legal compliance risks,which requires e-commerce operators to fully understand the relevant regulations and actively take in response to measures,cross-border e-commerce operators should not only understand the domestic legal provisions on information security,but also pay attention to the foreign special requirements of information security protection.For the issue of intellectual property compliance in the cross-border e-commerce sector,in order to overcome the ills of counterfeiting and infringement in the e-commerce sector,the newly promulgated "E-commerce Law" has clearly defined the obligations of e-commerce operators,especially platform operators‘.In addition,the issue of intellectual property rights is also one of the means by which Western countries and enterprises “taken” Chinese foreign trade enterprises.Therefore,how to avoid infringing on the intellectual property rights of others and avoiding infringement of intellectual property rights by others has become a common concern of the cross-border e-commerce theorists and practitioners.As a typical statutory criminal,smuggling crimes are not as easy to attract public attention as natural criminals who murder and set fire.However,the theoretical and practical circles have not neglected the emerging smuggling methods triggered by cross-border e-commerce and purchasing.The emergence of “luxury platform smuggling case”,“cross-border e-commerce false report trade mode case”,and “Overseas Shopping was sentenced to 10 years' case” shows that smuggling risk is not excluded from cross-border e-commerce.It is also possible to evade customs supervision and jeopardize the country's tax regulation and foreign trade order.Cross-border e-commerce is a new type of economic form and emerging business.In essence,cross-border e-commerce is a branch of e-commerce.Naturally,e-commerce-related regulatory rules should be applied.At the same time,because it involves the import and export of goods,the relevant regulatory requirements for importation and exportation should also be observed.In addition to complying with the general provisions of e-commerce,cross-border e-commerce should also comply with relevant import and export laws and regulations,including customs,taxation,entry and exit inspection and quarantine,payment and dispute resolution systems.