首都经济贸易大学硕士学位论文 跨境电子商务海关监管探究
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.
Some emerging service economy emerging, such as overseas online shopping, the sea,
cross-border links, such as, loved by the masses of domestic, expanding the size of the market
and inject new vitality for our country economy. These new economic form with hidden trading
process, many means and paperless trade features, bring new challenges to customs
supervision. Existing at present, China's customs regulations and regulatory means relatively
lags behind, keep up with the rapid development of cross-border e-commerce. On the research
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
key link to the existing problems put forward countermeasures and Suggestions. Cross-border
e-commerce transaction mode of three-dimensional, multidimensional, open, and show the
fragmentation and the characteristics of virtualization, facing new challenges under traditional
customs supervision way, the current tax collection and administration system and the actual
supervision of critical leak out the gaps and blind spots. Cross-border electricity inbound and
outbound means of transport, by mail, Courier and present many batches, the characteristics of
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,
