Study On The Customs Supervision Of Cross-Border Electronic Commerce

Nowadays, the cross-border e-commerce has become a promising way of the international trade, promoting cross-border electronic commerce construction to promote China's import and export trade development is significant for positive transformation and upgrading of China's economy. At the same time, the domestic research on cross-border e-commerce customs supervision is still in the initial stage, this research is-practically necessary and urgent.The research on Customs supervision of cross-border e-commerce in this paper has mainly studied the current situation and development trend of cross-border e-commerce, cross-border e-commerce customs supervision of the status quo and existing problems, cross-border e-commerce customs supervision system construction countermeasures. Mainly uses the literature research method, case analysis method and comparative analysis method.The research results of this paper are as follows: try to define cross-border e-commerce customs supervision; describes the main characteristics and the requirements of cross-border e-commerce customs supervision; comparative analysis of the foreign customs on the supervision of cross-border e-commerce some referential experience; summary of the domestic directly under the General Administration of Customs on the supervision of cross-border E-commerce is a useful attempt; of the future construction of a Chinese customs more suitable for cross-border e-commerce development of strict and efficient supervision system recommendations.The results of this paper have contributed to the customs and the other involving cross-border electronic commerce of government departments and the leadership of a broad understanding of the latest situation of the current domestic and foreign development of cross-border e-commerce, a correct understanding of the customs supervision of cross-border e-commerce in the presence of the realistic contradiction and practical difficulties, in-depth grasp of the Customs on the supervision of cross-border e-commerce to take innovative measures and achievements, so as to better create new cross-border e-commerce customs supervision system to provide a reference, in order to create a good environment the government cross-border electronic commerce development to provide support.