Problems And Countermeasures Of C2C Purchasing Business In Tariff Supervision

As the global economy is more and more closely linked,the process of diversification in the world is accelerating,the Internet technology is widely used in people's lives,and the trade pattern of e-commerce is constantly expanding.As a manifestation of e-commerce in China,C2 C overseas daigou has the characteristics of general e-commerce,but at the same time,C2 C overseas daigou also has its particularity.Firstly,most of the subjects engaged in the C2 C mode of overseas daigou are individuals.Secondly,most of the items traded are from abroad and belong to crossborder transactions,and the trading places and methods are very diverse.It can be seen that the main characteristics of C2 C overseas daigou industry include the personalization of transaction subjects,the concealment of transaction contents,the diversification of transaction information forms,and the internationalization of transaction commodity contents.In addition,compared with B2 C e-commerce,C2 C overseas daigou is more convenient and flexible.Once introduced,the latest ecommerce law caused great repercussions in society,which widened the scope of the network entity after through We Chat platform or live platform way sell goods or provide services such as personal is also of this law shall be the taxpayer and the law as the main body in the C2 C overseas act as purchasing agency personnel is tax provides a clear legal basis.We Chat,alipay and other business transaction platforms are also obliged to supervise and register the information of individuals engaged in online transactions.The improvement of laws further regulates the trade of C2 C overseas purchasing agents,but there are still many difficulties and problems in the current tariff supervision.This paper focus on the direction of the research is C2 C purchased overseas tariff regulation of the business,analyzes the C2 C overseas act as purchasing agency business in legal relationship,from the tax fair principle and legal principle as the starting point,the customs law in our country and of C2 C e-commerce law overseas act as purchasing agency business tax obligations and duties of supervision rules,has provided a legal basis for the necessity of the issue.Then it introduces the legislative status of customs regulation on C2 C overseas purchasing,summarizes the statutory provisions on customs regulation on C2 C overseas purchasing in China's laws,regulations and departmental regulations,and more intuitively sees the legal rules and regulations on customs regulation on C2 C overseas purchasing.At the same time,it also introduces the current law enforcement situation of swill supervision in C2 C overseas purchasing.Starting from the discretion of the customs and according to the actual situation in the supervision of shipping,it expounds the current situation of the exercise of the discretion of the customs from the three links of judgment,selection and disposal.Then,based on the investigation and understanding of the basic situation of C2 C overseas daigou,the paper analyzes the general problems in the customs supervision of China's C2 C overseas daigou.In terms of legislation,the definition standard of the attributes of entry articles is not clear,and the definition of administrative violations and smuggling ACTS is not clear.In terms of law enforcement,the uncertain risks in the enforcement of customs discretion,the backward customs clearance supervision and the lack of follow-up customs supervision also provide opportunities for illegal ACTS in C2 C overseas purchasing.Because of ecommerce in China started relatively late,so also went to see a typical foreign countries on the development of e-commerce tariff regulation and the relevant provisions,hoping to obtain experience and enlightenment,to explore suitable for China's C2 C purchased overseas tariff regulatory supervision experience and enlightenment,such as: to establish a targeted tariff regulation,inquiry system,learning Japanese advance the informatization of subsequent supervision of the United States.At the same time,according to the problems found in the previous research,combined with the current situation and national conditions of China's e-commerce development,this paper tries to put forward some Suggestions to improve the supervision of C2 C overseas purchasing tariff.First,quantify the attribute classification standard of "goods" and "goods",divide the commodity attribute with the accumulative quantity and amount,and combine the tax rate of over-quota goods and goods;Secondly,some key defining criteria in laws and regulations should be clarified to distinguish administrative violations from smuggling activities by subjective intention and amount.Third,strengthen the supervision and management system for customs personnel and standardize the application of customs discretion;Fourth,an information sharing platform can be established,which can use citizens' personal id number as the tax registration number and link personal tax information with personal credit registration.When registering transactions on the e-commerce platform,it is necessary to publish their personal credit rating.Fifth,the establishment of hierarchical tax supervision policies,reward and punishment measures implemented simultaneously;Sixth,enhance citizens' awareness of paying taxes and strengthen the publicity of law popularization.Through the above analysis and improvement of some Suggestions for China's tax construction and fair trade economic environment to provide a reference.