Research On The Retail Import Of Cross-border Electronic Commerce Based On The Perspective Of Customs Supervision

Along with the economy in our country growing continuously,domestic residents' living standard has been improved,therefore,the demand for articles for daily use,such as food,daily necessities,electrical appliances,etc.has been growing in the meantime.However,the quality of some domestic goods is not satisfactory,which weakens the confidence of domestic residents for the domestic goods largely.More and more domestic residents turn their eyes to overseas high quality goods and walk up the road of overseas online shopping.The scale has been restricted because of the limitations of the earliest overseas online shopping mode,so the retail import of cross-border electronic commerce arises at the historic moment.Compared with the spontaneity and disorder of the old mode,this new mode is clearly more normative and rigorous.Domestic residents turn to favor and switch the consumption mode to this new mode.The operation of the retail import of cross-border electronic commerce can not work without the construction of the platform and the customs regulatory modes with risk management and internal controls as the main means,and need to be coordinate with each other synchronously.This paper bases on the analysis of the policy of cross-border electronic commerce,especially of the new policy of tax reform,and take P comprehensive bonded zone as an example,summarizes its advantages and disadvantages in the operation on the retail import of cross-border electronic commerce arises.Through the introduction of situations,regulatory measures on goods and special measures on the retail import of cross-border electronic commerce taken by the customs in P comprehensive bonded zone,problems in the operation on the retail import of cross-border electronic commerce especially after the new policy of tax reform are elicited and listed.On this basis,by drawing the mode of this business at home and abroad,starting from the aspect of customs,feasible suggestions on perfecting this mode in P comprehensive bonded zone are put forward.From the perspective of regulatory and internal control,this paper is designed to improve the quality and scale of the retail import of cross-border electronic commerce and to satisfy the demands of consumers in P comprehensive bonded zone,under the precondition of safe and efficient regulatory.Based on the above analysis,this paper eventually come to the conclusion and looks forward to the future.Literature research method,empirical analysis method,comparative analysis method are main methods used in this paper.With the situations in customs in P comprehensive bonded zone,problems from the aspect of enterprise and customs are enumerated,and analyzes problems based on above and lists measures can be taken on risk prevention and internal control of customs.It makes the retail import of cross-border electronic commerce to comply with some relevant national policy,to meet the need of development of the enterprise and to satisfy the customs supervision.The problems of risk prevention and internal control as well as solutions to them which encountered by customs in P comprehensive bonded zone are the key point and innovation in this paper.Eventually come to the conclusion:as long as the customs in P comprehensive bonded zone take corresponding countermeasures against the problems in actual business,especially after the new policy of tax reform,it will get on the express of the encouragement of developing the cross-border electronic commerce by our country,enriching and perfecting the business of its own and using its own advantages in becoming more expanded and stronger.