Customs Cross-border E-commerce Business Supervision And Risk Control Research

In recent years,the development of E-commerce industry in the ascendant,the Internet trade into the development of gold.Cross border e-commerce as its branch,the development is particularly rapid,the goods between countries and countries in a virtual way of information on the Internet to trade,and promote the exchange of products in the world,speed up the flow of goods,stimulate the national employment market,but also for the developing country has brought new opportunities.At present,in China's foreign trade growth for many years not compliance,foreign economic ushered in the new normal background,the development of cross-border e-commerce industry will undoubtedly become a bright spot in promoting China's foreign trade,promote domestic employment,and promote China's economic development.As of the end of 2014,China's cross-border e-commerce pilot import and export volume has exceeded 3 billion Yuan,but in view of the complexity of the cross-border e-commerce business,business and industry itself,how to do a good job related to the management of goods and enterprises to effectively control the risk,is a huge challenge to the recent customs.Through the research of domestic and international cross-border e-commerce business development status and several pilot cities of the customs of cross-border electricity suppliers business reform ideas and business development model.According to the Beijing Tianzhu free trade zone to carry out the B2B(company of company),B2C(company of individual,O2O(online to offline)three cross-border e-commerce business model of the case,the risk of cross-border e-commerce business customs,supervision,management,clean,and other analysis,put forward from the establishment of supervision system,introduced information management,with professional equipment and strengthen the efficiency of customs supervision.At the same time,from the theory of COSO risk management framework,from the internal environment control,goal setting,event identification,risk assessment,risk response,control activities,information and communication,law enforcement supervision and other aspects of customs supervision and risk control research,the establishment of cross-border e-commerce customs risk management mechanism.