Customs Supervision Of Cross-border Online Shopping

With the continuous improvement of the level of economic development and the development of network information technology, more and more people begin to pay attention to the improvement of the quality of life, the varieties, quality, specifications, diversity and other requirements of higher standards, cross-border online shopping in this context came into being. Cross-border online shopping is still a relatively new area of customs supervision, from the author’s collection of information, the existing research results more focus on the abuse of online shopping behavior, stressed the need to strengthen the fight against illegal cross-border online shopping, to make up for regulatory loopholes, lack of research results for cross-border online shopping customs supervision and legislation. The author believes that cross-border online shopping is a fast development of the new economic form, which is not correct for its control and restrictions, should be squarely in the development of the economic form, through the improvement of laws and regulations, the improvement of the policy, in the implementation of Customs for the effective supervision of cross-border Online shopping, and promote the healthy development of cross-border online shopping. Therefore, the research of this paper has certain theoretical and practical significance.In this paper, the research methods are literature research, case analysis, comparative analysis. This paper is divided into five parts. The first part is the introduction, the background, significance, research methods and framework, literature review were analyzed. The second part is a summary of the development of cross-border online shopping business, including the development of China’s cross-border online shopping business, China’s cross-border online shopping business development trend, China’s cross-border online shopping customs supervision of the current situation. The third part is about the legal status and existing problems of the customs supervision of cross-border online shopping, including the legal status of customs supervision and the existing problems in the supervision of the customs. The two parts are analyzed in detail. The fourth part is to explore the legal issues of cross-border online shopping customs supervision, including improving the legal policy system of electricity suppliers, improving the legal system of customs supervision, development of cross-border electronic trade management technology platform, and so on. The fifth part is the conclusion, based on the analysis of the full text, to carry on the summary statement.Through the research of the full text analysis, this paper points out that the current cross-border online shopping to the supervision of the customs laws and regulations lag, lack of law enforcement basis; tax evasion and smuggling of contraband goods, such behavior is difficult to find; regulatory policy is often questioned, lack of ability to deal with public opinion; the lack of supporting measures and weak supervision and other issues, proposes the perfect business, legal and policy system, improve the legal system of customs supervision, development of cross-border e-commerce management platform of cross-border online shopping customs laws and regulations of the path of improvement.