Some Problems C2C Overseas Purchasing Customs Tax Collection

With the rapid development of the Internet economy, the pace of development of e-commerce is beyond people’s imagination.E-commerce is the main business activities within the scope permitted by law, the use of electronic means and course of business activity conducted by elements of other objects.C2 C overseas purchasing as a special e-commerce, both with the general characteristics of e-commerce, but also has its uniqueness.E-commerce as a business behavior, China’s relevant laws have been clearly defined should be taxed.Our research shows that current tax law system, our tax administration(including tax and customs authorities) for B2B(business TO business) and B2C(business TO individuals) and tax provisions related to tax procedures are relatively sound.However, provisions for tax and related tax procedures C2C(individual TOO personal) this form of e-commerce is not clearly understood.C2 C rapid development of overseas purchasing for China tax regulation put forward higher requirements.In this paper, by introducing the form of case, in-depth analysis of the regulatory difficulties now faced by the customs, should conform to the trend of economic development, changes in the regulatory mode and means to improve the effective supervision of C2 C overseas purchasing such close supervision of the customs can play a better role, escort for China’s economic development, and promote further economic better, faster and sustainable development.Based on the introduction of overseas purchasing C2 C basic problems, through case studies in the form of lead in C2 C overseas purchasing Chinese customs that exist in regulatory issues, mainly issues and postal regulatory aspects of customs valuation.Postal regulatory issues include: C2 C overseas purchasing managers for China postal regulatory policy is quite familiar, to take advantage of regulatory loopholes to escape customs supervision;China Customs postal regulatory policy in the field determines whether there is a behavioral difficulties C2 C overseas purchasing; much of the current postal regulatory laws principled document, procedural documentation is missing, the implementation of some measures still remain in the text stage;Chinese customs in law enforcement postal regulation, there are technical difficulties and equipment difficulties; Chinese customs flaws in relevant laws and regulations to promote its policy, so that the operator can not correctly understand the spirit of the relevant regulations and policies;Follow-up supervision of the customs building and supporting measures are obviously inadequate.Customs valuation problem areas include: the specific implementation of the customs valuation procedures when there is trouble on the "transaction value" principle; our current customs valuation system is not perfect, we can not keep up with the pace of development of overseas purchasing;Chinese customs valuation problems in the execution of the program aspects of the system.After the analysis of the customs tax on purchasing overseas regulatory problems in the United States and Japan paper customs tax control system in a brief introduction, the United States and Japan, while absorbing the successful experience in the regulatory area.In this context, to China Customs to make some sound recommendations in tax regulation C2 C overseas purchasing, including: Chinese customs should improve relevant laws and regulations, including the strengthening of restrictions on the discretion, to develop the implementation of postal regulation Details, postal improve the existing reporting system;Chinese customs should be enhanced to promote its policies, the establishment of the customs service; Customs of China should also strengthen electronic information technology upgrades to keep up with the pace of development of China’s economy;Chinese customs should also improve the relevant regulatory support measures to increase penalties; improve customs valuation process of "administrative" system; improve transparency of customs valuation; customs valuation to improve our ability.This article first chapter introduces the basic classification and basic characteristics of C2 C overseas purchasing. On this basis, a brief introduction to the legislative status quo in the postal customs supervision and customs valuation two aspects.The second chapter first introduced a single-smuggling case, and the case was a simple analysis presentation. On this basis, it leads to the Chinese customs supervision in C2 C overseas purchasing existing problems. Then from the two aspects of the valuation postal regulatory and customs brief analysis of tax regulation dilemma faced by Chinese customs.The third chapter briefly describes some of the United States and Japan should learn in postal regulation and two aspects of customs valuation system. Then based on the current situation of the customs supervision of Chinese customs to make some recommendations to improve regulation in the postal and customs valuation aspects.