The Studies Of Tariffs On Legal Issues Under The Background Of Cross-border Electronic Commerce

In the 1990s,the Internet entered into people's live as a new thing,with the rapid development of information and network technology,electronic commerce also followed with it and led to a worldwide trend,which changed people's way of life.Electronic commerce took advantage of Internet and computer information technology,and promoted the electronization,networking and digitization of entire electronic trading activities,which also has the virtuality characteristic.As the expansion of electronic commerce's proportion in the international trade,it has a profound impact on the international tax system,what's more,cross-border e-commerce's tariff problem has recently become the focus of international community,the relevant cross-border e-commerce's tariff policy has become an important issuee in front of every sovereign state.This paper mainly discussed how to find a way to balance the tariff reform under the background of cross-border e-commerce's development,and solved some common problems by making the most of customs' supervision authority.In this case,this paper researched on enforcement of legislative work,specific managemen of post channel and the third party's supervision,and figured out these issues systematicly.Hopefully our country's tax will not lose any more,and the cross-border's operation can be more normative and develope healthily.