Study On The Legal Issues Concerning The Collection And Collection Of Tariffs On Overseas Purchasing Agents In China

With the development of social economy and the diversification of domestic consumption demand,the overseas purchasing and purchasing industry has come into being.The initial Internet Purchasing abroad originated from acquaintances,and with the innovation of information technology and the development of economy,overseas purchasing by Internet also had new meanings.Internet overseas purchasing refers to the use of the Internet as a medium for domestic buyers to purchase goods from different countries or regions through e-commerce businesses or individuals.The purchasers implement the profit making behavior of making the related service expenses.The buyer implements the consumption behavior.Both the buyer and the seller can specify the transaction object.The network overseas purchase belongs to the branch of the cross-border e-commerce.The overseas purchase of Internet products originates from foreign countries,and the domestic consumers buy foreign products for various reasons.At the same time,the network overseas purchase has developed rapidly in recent years,and its impact can not be ignored.Although the overseas purchase and purchase of Internet is accomplished on the Internet,the purchase goods designated in the transaction must pass through the customs to reach the consumers' hands.So the strict supervision of the customs and purchase of the Internet is to reduce the frequency of the phenomenon of tax evasion,maintain the order of foreign trade and protect the consumers.The important means of legal rights and interests.The biggest problem of the network overseas purchase is to evade Customs duties,so the legal supervision of the Customs on the Internet is mainly regulated by the tariff law.Customs supervision on overseas purchasing is run through three important links,namely,customs clearance,taxing and punishment.There are two main problems in clearance.The first is the definition of goods and articles,and the second is the registration of goods.The definition of goods and goods means that the current laws and regulations are not clear about the definition of goods and articles,and the registration of Customs goods means that the registration system of Customs goods is not perfect.There are two main problems in the taxing process.They are the unreasonable customs valuation system and the avoidance of customs duties through postal channels.Finally,the most important problem in the punishment process is that the Customs has little penalties for tax evasion agents.In addition to the analysis of the different links of customs duties and customs supervision,the legal status of the overseas purchase and management of customs duties in the network is low.Therefore,how to improve the legal supervision of customs tariffs on overseas purchasing is extremely important.First,for the two problems,such as the definition of goods and goods,and the imperfect registration system in customs clearance,we can solve the problem by clarifying the standard of dividing the goods and perfecting the registration system of Customs goods.And how to define the classification standards of the nature of the goods can be solved through three small aspects,namely,the amount as the standard to divide the nature of the goods,the establishment of the identification standard of the amount and quantity of the individual,and the establishment of a unified commodity tax rate.Second,it can be solved by perfecting the customs valuation system and changing the postal tariff system to the two problems that are unreasonable in the tax collection and valuation system and the evasion of customs duties through postal channels.The improvement of the customs valuation system can be perfected in two aspects.It is to improve the rules of the WTO agreement in the law of our country and to improve the transparency and convenience of the customs valuation.The tariff system for postal channels can be improved through three aspects,namely,the improvement of the provisions of the import tax rate table and the customs tax price list,the formulation of the standard declaration catalogue of the postal goods and the increase of the quotas of the postal materials.Third,the problem of small penalties imposed by Customs on tax evasion purchasing agents can be improved through strengthening the system of tax evasion punishment.Fourth,in view of the low level of legal position that stipulates the tariff collection and management of the network overseas,it can be solved by adding the provisions of the Customs Law to the overseas purchase and purchase of tariffs.