Study On The Customs Supervision Of Cross-border E-commerce Retail Trade By Guangzhou Customs

Cross-border e-commerce retail trade is a new form of e-trade based on Internet.It has become a new growth engine of world trade because of its characteristics of scattered,fast,large quantity and cross-border.The convenience and simplicity of cross-border e-commerce retail trade supervision,short customs clearance time and fast goods circulation not only bring new business opportunities for economic and trade cooperation among countries,but also gradually become an indispensable new service channel for people's life.However,with the rapid development of cross-border e-commerce retail trade,the relevant national supporting policies have not been followed in a timely manner,resulting in the phenomenon of "policy chasing business",which brings risks of loss to economic order,national economic interests and security,customs supervision is faced with new problems and challenges.At the same time,with the reform of state institutions in 2018,the original entry-exit inspection and quarantine institutions and their functions were merged into the customs,and new requirements were put forward for the customs supervisory functions.Therefore,it is of great theoretical and practical significance to study the customs supervision of cross-border e-commerce retail trade,to plug the loopholes of tax evasion and security supervision,and to ensure the orderly and healthy development of the new business form of economic and trade cooperation among countries.In this paper,case study method,participatory observation method and other research methods,based on the Smith Model of policy implementation,to study the case of Guangzhou Customs,through sorting out the problems existing in the whole process of cross-border e-commerce retail trade supervision,we find that there are loopholes in the supervision methods and procedures in the process of policy implementation;There are some problems such as the instability of the declaration system,the lag of the related laws and regulations,the weak stability of tax collection and management policy,the unclear property of the object of e-commerce transaction,and the imperfect design of the declaration system On the basis of the analysis of the difficulties in the confirmation of the tax-paid price,this paper puts forward the idea of perfecting the tax-paid price from four aspects: The policy,the executive organization,the target group and the executive environment.In order to improve the efficiency of cross-border e-commerce retail trade,we should establish a multi-sector long-term mechanism,strengthen various kinds of risk prevention,and provide useful reference for the sustainable development of cross-border e-commerce retail trade.