硕士学位论文跨境电子商务海关监管探究.docx

摘要

在全球经济一体化愈演愈烈的背景下，随之而来的是电子商务的快速发展，而跨

境电子商务逐渐出现并且发展势头良好，并由此带动了各产业经济效益的好转。一些

新兴的服务经济形态涌现，如海淘，海代，跨境通等，深受国内群众的喜爱，市场规

模日渐扩大，为我国经济注入新的活力。这些新经济形态具有交易过程隐蔽、交易手

段多样、交易无纸化等特性，给海关监管带来新的挑战。目前我国海关现有的监管模

式和监管手段相对较为滞后，跟不上跨境电子商务的迅猛发展。本文在研究方法上采

对存在的问题提出了对策建议。跨境电子商务交易模式立体、多维、开放，并显现出

碎片化和虚拟化的特点，海关传统监管方式面临新的挑战，现行税收征管体系以及实

际监管中暴漏出了空白和盲点。跨境电商通过邮件、快递方式运输进出境，并呈现出

的多批次、小批量、货值低的特点，致使其在规范通关、结汇、退税等多个方面都出

现了一些新的问题。笔者认为，为了适应监管对象的上述变化，可采取事前监管、事

中控制、事后追溯的监管方式。构建跨境贸易电子商务服务平台，整合资金流、信息

流，物流的相关数据，并进行分析比对。积极构建适应跨境贸易电子商务发展的高效、

安全、严密的整套管理规范。实现实时监控，并在对货物有效查验的同时，实现对进

出口贸易过程中所有申报数据可控、可视、可追溯。由于跨境电子商务贸易方式涉及

多个监管部门，为协调各方利益，需建立多层级的制度，建议进行顶层设计。首先是

第四章，着眼于北京作为电子商务发展的主力城市和电子商务示范城市之一的关键点，

以北京海关跨境电子商务试点工作为例，对创新跨境电子商务海关监管给出了相关意

见建议。第五章，对跨境电子商务海关监管优化进行了概述。

关键词：跨境电子商务 海关监管 税收征管 数字化产品

Abstract

Growing in the global economic integration background, followed by the rapid development

of electronic commerce, and cross-border e-commerce gradually appeared and a good

momentum of development, and thus led to the improvement of industrial economic benefit.

methods adopted literature research, this paper analyses the characteristics of cross-border

e-commerce, classification and development present situation, and on cross-border

e-commerce brings to the collection and administration of the customs functions impact and

challenges to the study of relevant theories. In addition, through the way of case analysis, for

cross-border digital products should be included in the customs supervision, how to pipe, such

problems as how to tax, and proposes the corresponding countermeasures and Suggestions.

Article focuses on Beijing as the main force of the development of the electronic commerce and

e-commerce demonstration city one of the key points, in Beijing customs, for example, USES

the empirical method to analyze the problems of cross-border e-commerce pilot work,

drawback of customs clearance link, and the settlement of exchange were studied, such as the

small volume, low value, leading to the customs, foreign exchange, tax rebates, and other

aspects in the specification are appeared some new problems. The author thinks that, in order

to meet the regulatory object of the above changes, regulation can take advance, matter

controls, afterwards back way of regulation. Build cross-border trade e-commerce service

platform, the integration of the cash flow, information flow, logistics related data, analysis and

comparison. That suit the development of cross-border trade e-commerce actively build

efficient, safe, and strict management of a complete set of specifications. Real-time monitoring,

and the effective inspection of the goods at the same time, realize all declaration data

controlled in the process of import and export trade, visual, and traceability. Due to

cross-border e-commerce trade involving multiple regulators, to coordinate the interests of all

introduction and four ZhangZhengWen a total of five parts. Specific division of labor is as

follows: introduction: talk about the selected topic background, the selected topic significance,

the review of our predecessors' studies and thesis structure. The second chapter, from on the

concept of customs supervision, cross-border e-commerce, clear the current cross-border

e-commerce as well as the main status of customs supervision. The third chapter, in customs

supervision of cross-border e-commerce challenge made a detailed comprehensive analysis.

The fourth chapter, focusing on Beijing as the main force of the development of the electronic

commerce and e-commerce demonstration city, one of the key point, Beijing customs

cross-border e-commerce pilot work, for example, in customs supervision innovation

cross-border e-commerce related opinion suggestion is given. The fifth chapter, in customs