The Challenge And Response Of The Cross-border E-commerce To China’s Tariff Law System

Cross-border e-commerce develops along with the electronic computer technology and information network technology. The wave of economic globalization and trade integration push it to a brand new height of development. Cross-border e-commerce is a new form of international trade and it is featured by globalization, timeliness, liquidity, virtual property and concealment. Although it started late in China, it shows the momentum of rapid development; especially the emergence of digital commodities trading,not only brings challenges to the theoretical foundation of the tariff law system, but also poses impact to China’s current tariff system. China’s tariff law system is based on the traditional international trade mode, it has inherent defects in the definition of commodity attribute and the regulations of tariff on Personal Effects and Postal Items, the cross-border e-commerce make it show its shortcomings on legal system.In practice, a large number of people engaged in cross-border e-commerce are micro, small and medium enterprises and natural persons, who have inadequate understanding of tariff system. In order to speed up the customs clearance and reduce the cost of goods, they tend to choose the form of Personal Effects and Postal Items, or choose the form of Samples and Advertising Channel, which not only causes the loss of tariff, but also causes the confusion of the customs import and export supervision. In the face of cross-border e-commerce, what kind of tariff policy should take? How the current tariff system should deal with the challenges which brought about by the rapid development of cross-border e-commerce? These problems are worth in-depth thinking and researches.From the aspect of development state of cross-border e-commerce in China, the thesis focuses on the theoretical dilemma of legal system of tariff in the face of cross-border e-commerce, analyzes practical problems of China’s current tariff system in the supervision of cross-border e-commerce, and puts forward some thinking and countermeasures on the basis. The thesis is divided into five chapters. Chapter one mainly introduces some background materials, including the concept and types of e-commerce, as well as concept and characteristics of cross-border e-commerce. Besides, it shows cross-border e-commerce development in China over the years in the form of data, and summarizes its development characteristics and the status quo of the declaration in China. Chapter two introduces and compares the cross-border e-commerce tariff policy attitude of the United States, the European Union, the developing countries and international organizations, then elaborates the tariff policy of China in the face of cross-border e-commerce based on the national conditions. Chapter three makes systematic analysis of the all-round impact of cross-border e-commerce on the basic principles of tariff legal system and important conditions of taxation from the theoretical level. Chapter four explores the deficiencies of current legal system of tariff for cross-border e-commerce tariff imposition from the aspects of legislation and law enforcement. By combining with the author’s practical work experience, Chapter five proposes some thinking and suggestions to improve China’s tariff legal system of cross-border e-commerce..