A Study On Customs Supervision Under Cross-Border E-commerce

Growing in the global economic integration background, followed by the rapid development of electronic commerce, and cross-border e-commerce gradually appeared and a good momentum of development, and thus led to the improvement of industrial economic benefit.Some emerging service economy emerging, such as overseas online shopping, the sea, cross-border links, such as, loved by the masses of domestic, expanding the size of the market and inject new vitality for our country economy.These new economic form with hidden trading process, many means and paperless trade features, bring new challenges to customs supervision.Existing at present, China’s customs regulations and regulatory means relatively lags behind, keep up with the rapid development of cross-border e-commerce.On the research methods adopted literature research, this paper analyses the characteristics of cross-border e-commerce, classification and development present situation, and on cross-border e-commerce brings to the collection and administration of the customs functions impact and challenges to the study of relevant theories.In addition, through the way of case analysis, for cross-border digital products should be included in the customs supervision, how to pipe, such problems as how to tax, and proposes the corresponding countermeasures and Suggestions.Article focuses on Beijing as the main force of the development of the electronic commerce and e-commerce demonstration city one of the key points, in Beijing customs, for example, USES the empirical method to analyze the problems of cross-border e-commerce pilot work, drawback of customs clearance link, and the settlement of exchange were studied, such as the key link to the existing problems put forward countermeasures and Suggestions.Cross-border e-commerce transaction mode of three-dimensional, multidimensional, open, and show the fragmentation and the characteristics of virtualization, facing new challenges under traditional customs supervision way, the current tax collection and administration system and the actual supervision of critical leak out the gaps and blind spots.Cross-border electricity inbound and outbound means of transport, by mail, Courier and present many batches, the characteristics of small volume, low value, leading to the customs, foreign exchange, tax rebates, and other aspects in the specification are appeared some new problems.The author thinks that, in order to meet the regulatory object of the above changes, regulation can take advance, matter controls, afterwards back way of regulation.Build cross-border trade e-commerce service platform, the integration of the cash flow, information flow, logistics related data, analysis and comparison.That suit the development of cross-border trade e-commerce actively build efficient, safe, and strict management of a complete set of specifications. Real-time monitoring, and the effective inspection of the goods at the same time, realize all declaration data controlled in the process of import and export trade, visual, and traceability.Due to cross-border e-commerce trade involving multiple regulators, to coordinate the interests of all parties, to set up a multi-level system, Suggestions for the top-level design.The first is the administrative rules and regulations of the state council, request according to the requirements of the policy, construct comprehensive regulatory departments of mutual assistance mechanism, promoting regulatory integration;Followed by administrative rules and operational procedures, each department according to the administrative rules and regulations formulated the regulations of this unit, to build a professional supervision system. This paper mainly consists of five parts: introduction and four chapters.Specific division of labor is as follows: introduction: talk about the selected topic background, the selected topic significance, the review of our predecessors’ studies and thesis structure.The second chapter, from on the concept of customs supervision, cross-border e-commerce, clear the current cross-border e-commerce as well as the main status of customs supervision.The third chapter, in customs supervision of cross-border e-commerce challenge made a detailed comprehensive analysis.The fourth chapter, focusing on Beijing as the main force of the development of the electronic commerce and e-commerce demonstration city, one of the key point, Beijing customs cross-border e-commerce pilot work, for example, in customs supervision innovation cross-border e-commerce related opinion suggestion is given.The fifth chapter, in customs supervision of cross-border e-commerce optimization were summarized.