Research On Customs Of Cross-border Electronic Commerce In China

With the development of the Internet economy,Cross-border Electronic Commerce as a new form of trade continues to growing,Although Cross-border Electronic Commerce started late in our country,its development momentum is strong.Cross-border Electronic Commerce has driven the rapid development of China's economy;Cross-border Electronic Commerce is quite different from traditional trade,so it will encounter various problems in its development.The main issue mentioned in this article is the tariff.With countries climbing the upstream of IT industry global value chains,the issues related to tariff collection for Cross-border Electronic Commerce has opened the gap between developed and developing countries.Studying the issue of Cross-border Electronic Commerce tariff collection can reduce our tax losses.And in the meanwhile,under the background of Chinese economy's ”new normal state” and its supply-side reform,the research on the issue of customs valuation on Cross-border Electronic Commerce is of great significance.This article is based on the basic ideas for finding problems and solving problems.First,this article analyzes the current situation of Cross-border Electronic Commerce in China,Including the Development status,the legislation status,the collection and management mode status,and the future developments,etc.And Summarized the problems in the development of Cross-border Electronic Commerce in China,Like low level of legislation,The legislative content is not comprehensive enough,The definition of taxable goods is not clear and so on.Then by comparing and analyzing the tariff policy of the Cross-border Electronic Commerce in other countries.As a major development country for cross-border e-commerce,The United States advocates zero tariff policy;Due to the interests of many countries,the EU advocates adopting appropriate tariff policies according to different situations;In developing countries,for example,in India,because cross-border e-commerce started late,it is mainly a commodity importing country.If a zero-tariff policy is adopted,it will reduce the tax revenue of the country and is not conducive to the development of the national economy.Cross-border e-commerce imposes tariffs.At last,In view of the development status of cross-border e-commerce in China and the actual situation of national economic development,some measures for imposing tariffs on cross-border e-commerce in China are put forward.This includes improving relevant legislation,refining specific regulations in the process of tax collection,improving the tax collection and management system,and strengthening supervision over tariffs on Cross-border Electronic Commerce.It is hoped that while safeguarding the healthy development of cross-border e-commerce in China,it can also guarantee the tariff collection of China without loss.