Research On Cross-Border Electronic Commerce's Tariff Legal System

In recent years,cross-border electronic commerce has developed rapidly in China,mainly thanks to the economic globalization,the gradual maturity of electronic commerce and the encouragement and support of our country to this new form of business.Cross-border e-commerce platform,Sea Amoy,Haidai intensified,injected new vitality into our economy.However,the paperlessness,secrecy and heterogeneity of this transaction mode have brought challenges to the customs supervision in our country.The lack of collection and management laws and the lack of regulatory means can not keep up with the development of new business forms,and China's preferential measures on cross-border electronic commerce taxation have also been taken.It also makes unfair competition in China's industry.It is necessary for our country to increase taxation to manage cross-border e-commerce and avoid a large amount of tax losses,Guide the development of emerging industries and promote fair competition.This paper consists of four parts.The first part describes the meaning of cross-border electronic commerce,the concept of cross-border electronic commerce tariff legal system,from the principles of tariff collection,tariff taxation elements of the impact of cross-border electronic commerce on China's tariff legal system;The second part focuses on the United States,European Union developed countries and Singapore,India emerging market countries to cross-border e-commerce tariff legal system of comparative law;the third part describes our cross-border e-commerce tariff related legal system,It also analyzes the problems existing in the operation of its legislation and system.The legislative level mainly includes the lower level of legislation,the inconsistent setting of tax rate,and the end of the legislation.The tax price is unreasonable and the commodity attribute division standard is vague,the system operation level mainly includes the serious tax unfair problem,the low level of supervision;the fourth part from our country cross-border electronic commerce tariff related legislation,Regulation of discretion and innovation of postal channel management are proposed to improve China's cross-border e-commerce tariff legal system.