| With the rapid development of the Internet and the improvement of people's living standards,cross-border e-commerce retail import,a new import method,has been increasingly sought after by domestic consumers in recent years.However,customs supervision has not kept pace with the development of cross-border e-commerce industry.The increase of retail import volume year by year did not bring about the corresponding increase of tax revenue,and whether there is hidden risk of customs supervision should be paid attention toThis paper first describes the purpose of this study,as well as the significance in theory and reality,and the research methods and research ideas used are described And then through the literature collection and the research on the existing data,to our country cross-border electricity development present situation has carried on the summary,has carried on the explanation to the basic concept of cross-border electricity,cross-border electricity of our country the present situation of the customs supervision are introduced,the current e-commerce in China and cross-border electricity regulatory policies and regulations are summarizedFinally through the analysis of foreign imports of cross-border retail electricity regulatory status quo,absorbing the advanced experience,guided by the basic principles of tax basis,from the legal basis,the regulatory process,taxation elements that find out the customs of the cross-border electricity suppliers in China,including its regulatory shortcomings,puts forward the perfect cross-border e-commerce tax law system,perfect the cross-border electricity retail import customs regulation,improve the cross-border electricity retail import prices determined mechanism,improve the tax personnel training mechanism five aspects of improvements,is trying to solve some of the problems in the current regulation,It also creates a good environment and favorable conditions for the future development of China's cross-border e-commerce retail business. |
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