Research On Customs Of Cross Border E-commerec In China

With the continuous progress of Internet technology and international logistics,cross-border e-commerce as a new form of trade in the past few years,rapid development.Compared to traditional international trade,cross-border e-commerce circulation less,more cost-effective.While cross-border e-commerce in our country started late,and most of them do not understand our country's Customs law system.In practice,many people want to as postal entry clearance.So in the name of personal belongings to the customs declaration.This will not only cause losses to the tariffs,but also affects customs supervision order.China's general tariff theory and practice are faced with many problems.For example,the lack of legislation,customs clearance policy is vague,the definition of goods or articles is unreasonable,customs duties and other aspects of the factors is difficult to determine.At present,the developed countries and developing countries in the world are actively studying tariff legislation for cross-border e-commerce.Different national conditions determine the cross-border e-commerce tariffs on the issue of different specific measures.Which is represented by the United States as the representative of the cross-border e-commerce digital products and electronic transmission of tariff policy,but also to the EU as the representative of the different circumstances to take appropriate tariff policy.As well as to developing countries,represented by advocate policies on cross-border e-commerce tariffs.No matter what kind of policy has affected the attitude of national society on cross-border e-commerce tariffs.This study explores the customs of cross-border e-commerce.First of all,based on the current situation of the development of cross-border e-commerce in China,this paper analyzes the theoretical and practical problems encountered in the collection of customs duties.For example,the lack of legislation,the existence of loopholes in the new tariff policy,the provisions of the law on the concept of goods or articles is not clear,the tax basis is weak,the tax elements are difficult to determine,the problem of evading the customs duty by the way of postal channels or commercial goods samples.Then,by comparing and analyzing the tariff policy of the cross-border e-commerce in the United States,the European Union,developing countries and international organizations.This paper analyzes and summarizes the factors that affect the legal system of different tariff.Finally,combined with the author's research,to improve and amend the tariff issue of China's cross-border e-commerce,puts forward some thoughts and suggestions.