Research On The Customs Supervision Of My Country's Cross-border E-commerce Retail Imports

International trade has become very handy as the Internet is taking off and the logistics is speeding up recently.As the representative of the new business style combining the Internet with the logistics,CEBC(cross-boarder electronic commerce)has proliferated.Individual consumers have chosen CBEC in increasing numbers because of its fast trade style and favorable price.In November 2019,the second CIIE(China International Import Expo),which was held in Shanghai,has attracted many foreign vendors because of the enormous potential of Chinese market.China's CBEC retail import is a mushroom.As the combination of the Internet and logistics industry,it has brought new challenges to Chinese customs with the new characteristics of low value,digitization,fragmentation and globalization.This paper uses the theory of government regulation and transaction costs as research tool.It examines the supervision on China's CBEC retail imports combining with previous studies like WCO's investigation on cross-border e-commerce(2017).This paper proposes that Chinese customs have some shortcomings in the current supervision.Chinese customs need to improve supervision environment,lower costs,improve tax regulation,perfect credit management of the enterprises,and solve the problems of legislation insufficiency.Then this paper analyzes the causes of these shortcomings,like the randomness of government regulation and the widespread of incomplete information.In conclusion,this paper advises that Chinese customs should take an active part in international regulation about CBEC,enrich the forms of cooperation with the enterprises,strengthen the education to the public,enhance tax neutrality,and bring forth new ideas in the supervisions timely.