The Research On Tariff-administration Of The Cross-border Data Exchange On Internet

The 21st century is the era of information. In the process of establishing modern customs system, China directly face the development trends of information technology all of the word and the resulting changes of the object of customs management.According to analysis by WTO,China goverment loss more than 10 per cent tariff (the most in the world) about internet during the early era of information. On the other hand,China goverment is urgent need for adequate financial income at social transitional period.Tariffs reflect a country's sovereignty. As a developing country with a great deal of import and export trade, tariff-administration of the cross-border data exchange by Chinese goverment will have a major influence and much more model significance on the international community. It is also one of the first-solved subjects in the process of establishing China modern customs system.Based on the tariff management theory, this article analysises the status quo and facing-problems of tariff-administration of the cross-border data exchange by Chinese customs. Compaed with some countermeasures of tariff-administration of the cross-border data exchange by international organizations and foreign customs, the writer proposes some preliminary ideas about tariff administration of internet cross-border data exchange by Chinese customs, with a view to protection of national tariffs. In the writer's opinion, to dealing with the tariff problem arose from the cross-border data exchange on Internet, China Customs should not take free duty on such exchange based on the free-duty theory, which could do huge damage to the nation's revenue, neither should China Customs take high-rate duty based on the duty-protection theory, which does no good to the development of internet or the international intercourse of technology. Facing the actuality and the problem of the tariff-administration of the cross-border data exchange on Internet, to aim at the protection of the nation's revenue and the promotion of the development of Internet, China Customs should base itself upon the nation's situation, integrate both the free-duty theory and the duty-protection theory, institute the effective policy on tariff administration.