Research On Customs Taxation And Supervision Of Cross-border Trade In E-commerce

This article discusses the five-year plan as a third country in one of the most important part of the strategic emerging industries.Cross-border electricity supplier has become an important force in China’s foreign trade for sustainable development.It has a very broad market prospects and development potential,but there are many problems.Chinese customs present for cross-border electricity supplier in the emerging trade tax of insufficient regulatory measures,slightly behind the idea.For the study of China’s domestic e-commerce,cross-border trade is also still in its infancy.It highlights the cross-border electricity supplier that customs tax regulatory measures to expand research are reality,necessity and urgency.Methods used in this paper are mainly literature research,case analysis and comparative study.The body of the first chapter,the second chapter outlines the regulatory Parcel goods entering the country,Meaning and the development history and current situation of cross-border electricity supplier scouring the sea,the third chapter regulatory status of customs taxation of cross-border electricity supplier,the fourth chapter discusses the development trend of cross-border electricity supplier customs tax regulation,the fifth chapter is the conclusion.The main results of this study lies in:a new era of economic situation combined with the actual work itself,new research hotspot issues of cross-border electricity supplier,the customs administration frontline customs officers express itself practical experience with the emerging cross-border electricity supplier management,and proposed own ideas and modifications,innovative and practical.According to customs tax status of traditional management practices postal express channel entry articles and relevant experience for their regulatory tax accumulated.According to the cross-border electricity supplier channels mainly for clearance items Parcel express mail the same channels,with line management experience in postal items to combine cross-border electricity provider focused on the characteristics and problems that may exist,the seven cross-border comparison similarities and differences between e-commerce pilot cities embodiment of imports,combined with management major test of free trade zone proposed reform as well as relevant laws and regulations administration regulations,strengthening of tax administration and feasible measures;combined with their actual work,in explore new working methods,such as the establishment of information express management system,establish individual buyers of entry and exit of the territory customs credit file,do policy advocacy and interpretation of customs and other popular common sense,so that the public can really understand the legitimacy and customs measures reasonable,genuine participation in public policy customs to truly achieve positive interaction with the customs and win three companies public.