Customs Tariff Collection Study Of Cross-border E-commerce Business

In recent years,IT has been used a lot in Business and Trade.For example,e-commerce has greatly shortened the running period of capital and technology,reduced the operating cost,which increased the operating income.As the development of economy and increase of national income,people pay more attention to product quality,as a result.Cross-border e-commerce has developed rapidly together with the enhanced impact of internet to business.Cross-border e-commerce,whose essence is the application of import and export trade of e-commerce,is the digitization,electronization and network of the traditional process of international import and export trade.It refers to a lot of aspects of trade activities,including any application of e-commerce during international import and export trade process.According to trade subject,cross-border e-commerce could be divided into different models such as C2C,B2C and B2B.The launch of cross-border e-commerce business also shows the global trend of China' s e-retailing.The big market of cross-border e-commerce also brings huge amount of Customs revenue,which is an important source of national finance.To secure revenue is significant for maintaining national finance.Due to the rapid growth of cross-border e-commerce,traditional Customs revenue system is confronted with shocks and challenges.Because to determine the taxpaying subject,object,process and location is difficult,Customs control over cross-border e-commerce is faced with the problem of tax erosion.Therefore,it' s more and more necessary to improve Customs control over cross-border e-commerce.How to encourage the healthy development of cross-border e-commerce,and promote the stable increase of national finance has became a hot research topic of improving Customs revenue system in current situation.Describing issues such as revenue system,features of e-commerce and Customs revenue system,the essay analyzes the problems of cross-border e-commerce and its impact on revenue principle,current revenue collection elements.The essay raises the principle of balancing the trade freedom and protection,fairness and efficiency,international trend and national conditions that Customs control over cross-border e-commerce should follow.The essay suggests that we should gradually complete legal system development,simplify revenue catalogue under the same rate,innovate mode of supervision,improve informational Customs clearance system,enhance risk management and take full advantage of the current areas with special supervision of Customs,so as to gradually improve Customs control over revenue collection of cross-border e-commerce.