Study On Cross-Border E-Commerce Supervision Of Harbin Customs:Issues And Solutions

Driven by the rapid growth of emerging industries,in particular the boom of Internet Plus related technologies,Cross-border E-commerce?abbreviated as CE?is experiencing an unprecedented prosperity and propelling import/export trades in China.Inherent characteristics of CE,including diversity and confidentiality,bring new opportunities and challenges for customs.Currently,there is a need for improving customs supervision strategy to match the fast-expanding scale of CE.For promoting a harmonious and well-regulated CE market,the State Council and bureaus has issued series of relevant policies and rules since 2012.Of these,the policies of Cross-border E-commerce Import Tax and the corresponding Personal Postal Articles Tax issued on Apr.8^th 2016,have made the correlation of the public with Customs more intensive.In this paper,the internationally and domestically adopted theories in CE supervision have been introduced.Several advanced methods for CE supervision in main developed countries and territories have also been discussed and employed.Furthermore,the overall CE regulation currently performed in China has been investigated.As a border Customs in Northeast China,Harbin Customs has its own unique situations.By scanning and profiling the basic operations in Harbin Customs,we studied the existing CE supervision issues,the problems can be divided into four categories,thirteen items,such as the limitation of the current regulatory model,the difficulties of being able to exercise the duties,the lack of credit,the suspicion of tax collection and refund,and the difficulty in finding the overseas online shopping Marine agency,the difficulty to distinguish between attribute and price,the urgent need to reform the declaration system,and the absence of mail channel statistics,etc.Also,it is difficult to detect,identify and obtain evidence in anti-smuggling.Particularly,by integrating the factors of customs supervision,tax revenue,statistics and anti-smuggling,we probe the practical strategies for addressing CE supervision issues of Harbin Customs.