Study On The Countermeasure Of China Customs Supervision Over Cross-border E-commerce

The Third Plenary Session of the 18th CPC Central Committee guides Customs Administration's fully deepened reform and puts specific requirements on reforming Customs supervision management system, especially in terms of transformation of government functions and building an open economic system. Nowadays, driven by economic globalization and regional economic integration, the scale of cross-border flows of goods, services, capital and technology continues to increase, and new trade modes represented by Cross-border e-commerce are constantly emerging, creating new opportunities as well as challenges to customs reform and development. With domestic goods such as small commodities and electric products going globe and internal demand of high quality consumer goods increasing, the cross-border e-commerce has become the new driving force to improve China's foreign trade competitive advantage, and therefore puts forward higher expectations on customs law enforcement justice and efficient service. It has become an important task for customs to ensure safety and facilitation cross-border e-commerce and enhance its healthy and steady growth in the new period.This paper, on the basis of extensive reading literature and data, selecting the customs supervision over cross-border e-commerce as the research object, public management related theory and the study and practice experience of customs supervision over cross-border e-commerce at home and abroad as a guide,for the purpose to solve the problems of the practical work,combined with a variety of research methods, in-depth analysis of present situation, problems and reasons, then puts forward some countermeasures and suggestions. This article mainly is divided into five parts.First of all, the paper expounds the research background and significance, introduces domestic and foreign research present situation of the customs supervision over cross-border e-commerce, and puts forward the research ideas and methods. Secondly,defines the relevant concepts of the cross-border e-commerce and customs supervision,through the analysis of the relevant basic theory and related research achievements of theory reference of beneficial ingredients, used to guide the writing of the paper.Thirdly, in view of the actual situation of the customs supervision over cross-border e-commerce in our country,analyses current problems and reasons existing Fourthly,respectively introduces the best practices of United States,European Union and Russia customs administrations, analyzes on the characteristics and advanced experience, and draws the experience lesson. Lastly, as the focus of this paper, through the analysis and research, it puts forward the countermeasures and suggestions from five aspects of establishing cross-border e-commerce customs supervision legal system, innovating the modes of customs supervision over cross-border e-commerce, improving cross-border e-commerce customs clearance process, strengthening cross-border e-commerce trade risk management, enhancing coordination and cooperation on cross-border e-commerce regulation.