Research On C2C Mode Cross-border Purchasing Customs Collection And Management System

The rapid development of the economy and the Internet has enabled cross-border e-commerce to prosper.As people's living standards continue to improve,they are also seeking new things and commodities to meet their own consumption needs.C2 C cross-border purchasing mode has become the first choice for consumers because of its convenience,paperlessness and price concessions.C2 C mode cross-border purchasing merchants have always had the phenomenon of evading taxes in various ways in customs collection and management.The frequent occurrence of this phenomenon is inseparable from the problems in the customs collection and management system.There are two issues that deserve special attention,First,the customs do not have a unified identification standard for the classification of the nature of imported goods in the process of supervision.The customs clearance and taxation standards for goods and articles vary greatly during the postal supervision.This paper focuses on the analysis of the laws,regulations and practical experience of the United Kingdom,the United States and the European Union in the tariff collection and management of this model,which provides valuable reference for China to improve the tariff collection and management system of this model.It is the purpose of this paper to improve the C2 C model cross-border purchasing tariff collection and management system.In response to the above problems,we have put forward perfect suggestions from several aspects.Firstly,the Customs has a legal basis for its regulatory activities and is administered according to law.Secondly,in order to solve the C2 C model,cross-border purchasing merchants disguise goods as goods when they are in customs clearance.To avoid tax payment,it is necessary to improve the criteria for the identification of the nature of goods entering the country,and to refine the relevant provisions on tariff collection in the postal and postal channels.Finally,a follow-up mechanism should be established for goods that have entered the country with goods to see where the goods are going.And the nature of use,should be held accountable for the discovery of illegal activities.In addition to giving administrative penalties,it is also necessary to establish an information disclosure system to make the illegal business information public,and at the same time,the customs initiative is passive,and the promotion of the tariff collection and management system of the model is enhanced.Advice through the above exploration,the cross-border purchasing and collection system of China's C2 C model can be continuously improved.