Recently,the cross-border e-commerce show explosive growth,has become a new economic development mode.The development of cross-border e-commerce is closely related to customs policy,and puts forward new challenges for customs supervision,tax collection and administration.The research focuses on the import cross-border e-commerce situation,analyzes the difficulties and confusions of customs supervision,and gives suggestions about improving supervision idea,implementing tax reform,perfecting supervision and optimizing the environment of the law.Combined with the evaluation of customs supervision mode and regulatory condition in pilot cities,theresearch gives some suggestions on how to optimize and improve the cross-border e-commerce. |