The Research About Chinese Customs Taxation Administration Of Cross-Border Electronic Commerce

At present, cross-border e-commerce has become a new point of growth of China's foreign trade volume. Innovative regulatory model, and actively create a good atmosphere conducive to the development of cross-border e-commerce, is a major initiative to promote the economic development of customs services, and promote the optimization and upgrading of China's foreign trade formats.The customs supervision of cross-border electronic commerce is a kind of administrative management, which is carried out by the customs, through a series of management system and management system, and through a series of management system and management program. Whether the customs management of the relative person uses the electronic commerce way to carry on the transaction, whether the customs supervision is the main difference with the traditional customs supervision. The main features of the current cross-border e-commerce customs supervision is the Customs Tariff debris, amount of supervision microfinance, regulatory object variety, regulatory relative diversification.The rapid development of China's cross-border e-commerce, but due to the lag of the customs supervision system, the current customs supervision and cross-border e-commerce development is not matched, and the community's expectations for cross-border e-commerce customs supervision is not matching the issue, cross-border e-commerce customs supervision mode should be a breakthroughIn this paper, through the current cross-border e-commerce major involvement in the country's customs supervision of the situation, proposed our country can learn from the western countries of the two kinds of regulatory methods and goods, and enhance the import of a single personal net purchase tax allowance. In Guangzhou Customs as an example of at present in our country the status of cross-border e-commerce customs supervision of, the cross-border e-commerce customs supervision in advance, in the thing, after the supervision were already have specific initiatives and achieved certain results. However, there still exist unhealthy system of laws and regulations affecting the development of cross-border, customs simple soldier dart did not achieve effective inter agency coordination, fuzzy nature of management of the enterprise, goods and articles dual tax system lead to evasion frequent situation and other problems.On this basis, through in-depth investigation and full demonstration, this paper puts forward a solution to the problem:that through improving the relevant laws and regulations, deepen the "three one" cooperation mode and to "three mutual" big customs clearance construction, clear cross-border e-commerce enterprises qualification, cancel goods, customs supervision system, a unified collection of goods tax and other measures to a large extent, the end of the current customs supervision and cross-border e-commerce development is not matching. Finally, in the current customs supervision and control policies can not effectively change the premise, this paper puts forward a new way of customs tax regulation, the current goods, goods tax system to improve the formation of cross-border electronic commerce of small business tax, through customs and cross-border electricity suppliers platform, to guide consumers to buy with customs labeled products, at the same time, will be included in the payment of tariff platform, in the consumer payment.This paper mainly uses the public choice theory to study the customs supervision of cross-border e-commerce, in the market economy conditions, the cross-border e-commerce market participants are the inherent power, as long as the customs in the regulation to provide the small business tax system, will increase the participants in the dual track system of the awareness of the illegal cost of smuggling. At the same time, in the consumer side of the tax will guide consumers to vote with their feet, will not meet the requirements of customs supervision and even illegal smuggling of suspects and individuals to purchase cross-border e-commerce market, and ultimately guide the healthy development of cross-border e-commerce, customs supervision in order.