The Research On Customs Supervision Of Import Of The Cross-border Online Shopping

With the arrival of the information age, and the rapid development of e-commerce, the traditional consumption patterns have been subverted, opening the door of without borders shopping for individual consumers. Especially since 2008, for the continuing impact of the global economic crisis, the large orders and standing orders of the international trade presented declining trends; short orders became the mainstream trends, and the cross-border e-commerce which had the advantages of short list developed rapidly. As an important part of the national strategic emerging industries, e-commerce plays an important role in the transformation of economic growth, promotes industrial restructuring and upgrading, and accelerates circulation modernization. How to speed up the cross-border e-commerce and revitalize China's foreign trade has become the focus of public attention.The rapid development of cross-border e-commerce promotes the circulation of global trade and the development of small international trade, has brought great convenience to people's life. At the same time, this brings new challenges to our legal system, credit system,payment system and public administration system and other aspects.Irregularities or even illegal business conduct, such as tax cheats, smuggling and other problems have occurred occasionally. The situation is changing. The laws, regulations and management based on the traditional trade transactions tangible object, have not fully adapted to development of cross-border online shopping which is an emerging trade pattern.Customs is the forefront unit of foreign trade. How to scientifically manage the new trade way, how to effectively supervise cross-border online shopping goods, how to master the principle and the scale of supervision,and how to promote the circulation of commodities at the same time, maintaining the normal trade order of our country, is an urgent problem to study and think.In this paper, combining with the author's work practice, on the basis of the public management theory, taking the cross-border online shopping import customs clearance process and tax collection as the research starting point, by analyzing the imports characteristics and researching the customs supervision way and regulation of cross-border online shopping, to reveal the difficulties in regulatory domain of cross-border online shopping imports of goods of customs, to refine the main problems of cross-border online shopping goods imported regulators need to break, to bring the response of improvement and perfection of customs supervision, to explore the methods of optimization and improvement of customs supervision and customs services,to create the new regulatory model and standard,and to promote the healthy development of this new business forms.