Research On The Customs Supervision Of Retail Import Of E-commerce In The International Trade

In the cross-border e-commerce retail trade booming at the same time,due to inadequate supervision of customs,leading to the development of cross-border retail electricity business is facing the implementation of the tax policy implementation of the absence of levy system,customs clearance process is not smooth,Services and other issues highlighted.Not only to the healthy development of cross-border retail electricity operators have a certain impact in the long run is not conducive to creating a fair competitive market environment,and further to damage the state revenue,endangering the healthy development of the national economy.This article around the cross-border electricity retailers in the implementation of the New Deal in Guangzhou Customs specific implementation of how? What are the problems encountered by the Customs in the implementation of the regulatory process?what is the reason? How to improve? This paper uses the literature research method,the theory analysis method and the interview method,analyzes the current situation of the retail import supervision of Guangzhou Customs,and analyzes the existing problems in the supervision and puts forward the countermeasures.The main countermeasures include improving the relevant legal system,policies and implementation rules of the New Deal;establishing the city's entry and exit goods supervision center,establishing a multi-sectoral joint cooperative command mechanism,optimizing the customs tax collection and management mode,improving the customs administration human resources management mechanism,establishing the service customs authorities Wait.This paper chooses the pilot city of Guangzhou as a sample,with innovative value.In addition,based on the perspective of principal-agent theory,this paper studies the import supervision of cross-border e-commerce in Guangzhou Customs,analyzes the problems and reasons of Guangzhou Customs' s supervision and control of cross-border e-commerce retailing under the New Deal,and puts forward the customs supervision function Optimization of the recommendations in the research method is innovative.The significance of this study is to further enrich the customs tax collection and management system,to further improve the customs levy and supervision capacity,strengthen the customs cross-border e-commerce retail import tax policy implementation functions.