Research On Tariff Issues In China's Cross-border Electronic Commerce

This paper mainly discusses the tariff problem in cross-border-e-commerce in China.Firstly,it introduces the concept,classification,character is tics of cross-border-e commerce and the basic principles and policy theory of tariff.Based on the development of cross-border-e-commerce in China,it analyses the practical difficulties faced in the practice of tariff collection,such as the lack of tariff laws and regulations for cross-border-e-commerce.It is difficult to determine the tariff value,weaken the tax vouchers,classify the trade in the valuation of digital products and improve the scientific and technologic al level of customs supervision.Secondly,by means of comparative study,this paper introduces the tariff policies of the United States,the European Union and emerging markets on cross-border-e-commerce,and puts forward the tariff attitude of our country while drawing lessons from foreign experience.Finally,in view of the existing cross-border-e-commerce tariff problems in China,and drawing lessons from foreign advanced practices,this paper puts forward some measures such as perfecting tariff collection and management regulations,construct inga digital product evaluation and collection and management system,establishing a supervision mode of postal channels,strengthening pre-supervision by using third parties,promoting the construction of credit management system and strengthening international tax cooperation.