To Explore And Analyze Several Legal Issues Of Overseas Purchasing

With the improvement of people's living standard and the awakening of brand awareness,overseas purchasing,as a new way of shopping,develops fast and has a wide range of markets and a large consumer groups.Due to the hysteresis nature of law,the unqualified product quality and the widespread existence of fraud phenomenon,although the development of overseas purchasing business brings a lot of convenience to people's life,there are many problems that current legal system can not be solved or can not be solved properly,meanwhile,the lawsuit on overseas purchasing are heavily emerging.As a way to strengthen exchanges and cooperation with other countries in the world,overseas purchasing can enable Chinese consumers to enjoy overseas goods and international services without leaving China.In addition,it also can promote the development of China's economy and meet the needs of the flow of goods and services in the world.It can be seen that guiding the sustainable development of overseas purchasing industry is necessary,and studying the related legal issues of the new transaction pattern is the most important part.The first part of this paper mainly discusses the basic principles of overseas purchasing,including the concept,characteristics,types,legal relations and the reasons of the rise of overseas purchasing in China,to provide theoretical support for the latter discussion.Then by citing some cases,the paper elaborates the legal issues involved in overseas purchasing,mainly from customs supervision,tariff law and consumer protection.First of all,the paper analyzes the problems of the customs in the supervision of overseas purchasing.Through the brief introduction of the case of "Guangzhou transshipment center",this paper expounds the customs supervision problems,including the covert behavior of buyers,the deficiency of legal supervision and the lack of supporting measures,and also analyzes the reasons.Secondly,this paper analyzes the tax legal problems of overseas purchasing.Mainly starting from " The Purchasing Case of airline stewardess",this paper expounds the relevant issues of the tariff law of overseas purchasing,including the difficulty of affirming the subject of tax payment,the frequent phenomenon of tax evasion and the difficulty of determining the dutiable value,meanwhile the paper analyzes the reasons.Finally,to explore the protection of their legitimate rights and interests in overseas purchasing from the perspective of consumers.Consumers in overseas purchasing have their special characteristics,therefore,their legal rights and interests are more difficult to be guaranteed,the authenticity of the brand and the quality of products are difficult to identify,the safety consumer personal property andsecurity is difficult to protect,commercial credit and after-sales service is difficult to ensure,the liability subject is difficult to make sure,and the personal privacy is easy to expose.Therefore,in order to improving the plight of consumers' rights protection by strengthening the protection of consumer rights and interests,the continuous improvement of relevant laws and regulations is necessary and indispensable.This paper analyzes the overseas purchasing industry from the three aspects of customs supervision,tariff law and consumer protection.Besides,it also puts forward some suggestions to improve the legal issues related to overseas purchasing,so as to achieve the purpose of figuring out the disorder of overseas purchasing industry.