Research On Customs Tax Collection And Management In Cross-border E-commerce

With the rapid development of the Internet and the expansion of mobile platforns,the Internet has become an indispensable part of People's Daily life.It has also spawned many new business models,of which the e-commerce business model has become the current global hot issues.E-commerce has not only broken the barriers between countries and knocked on the door of cross-border online shopping,but also brought great changes to the global economy and trade.It makes people more convenient to buy foreign things,some emerging forms of services such as overseas online shopping,generation of well type injection into the market,such as sea was deeply loved by domestic consumers,in the case of overall economic conditions,injected fresh energy to the economic development in our country,but at the same time,e-commerce cross-border trade often in the form of a package of goods into the customs,it is difficult to a tax on the goods.These emerging service forms have the characteristics of hidden transaction process and paperless transaction,which bring great difficulties to the customs supervision.The traditional supervision modes have failed to keep pace with the rapid development of cross-border e-commerce.Perspective in this paper,the research background,research significance,the research status about cross-border e-commerce at home and abroad was summarized and analysis,then the policy on tax system,customs duties and cross-border e-commerce related theory are summarized,the analysis of the characteristics,classification and development of the cross-border e-commerce current situation,on the basis of present situation of cross-border e-commerce customs tax collection and administration in China,summarizes the customs to solve the problems of tax collection and management problems with the customs value is difficult to confirm,levy object,trading behavior and sold to cognizance,etc.These problems have brought great impacts and challenges to the collection and management functions of the customs through cross-border e-commerce.It is found that China's current laws and regulations do not have a complete set of cross-border business tax management methods,supporting measures are not kept up in time,such as laws and regulations lag behind,insufficient law enforcement basis,it is difficult to determine the regulatory attributes of personal items,etc.which gives lawbreakers an opportunity to take advantage of.Therefore,it is necessary for China's customs to improve its relevant policies and regulatory measures to effectively supervise the cross-border e-commerce industry.Following the rule of law is preferred to two or more things fair principle,taxation efficiency principle and is in line with international standards and the principle of China's national conditions,on the basis of the article puts forward several cross-border e-commerce tariff collection corrective measures in our country,from perfecting legislation,establish a unified and effective supervision system,effectively guard against digital product tax risk,suggest to customs collection and management mode:.It is hoped that the study of this paper can provide policy reference for the formulation of customs regulations and regulations by the state and departments,and at the same time provide help for mutual assistance among departments to promote the process of regulatory integration,regulate the cross-border e-commerce industry and promote its healthy development,so that China's tax revenue will not suffer losses.