Research On Customs Supervision Of Cross-border Trade E-commerce In China

In recent years,the development of cross-border trade e-commerce has become an important supplement to the traditional foreign trade and the trend of future development,and has become an important means to integrate resources and seize the market in the world.China is a country with both cross-border e-commerce production and consumption markets,in the face of the rapid development of international cross-border,cross-border business in our country is developing rapidly,2014 transactions amounted to 4.2 trillion yuan,the total import and export volume 14.8%,year on year growth of 33.3%,far exceeding the growth rate of the same period foreign trade growth.According to the authoritative organization forecast that by the end of 2015,China's cross-border trade e-commerce transactions will account for 16.9%of the total import and export value in 2016 is expected to reach 6.5 yuan,accounting for 19%of total imports and exports.The rapid development of cross-border trade e-commerce has put forward new challenges to customs supervision.Customs as our country import and customs supervision and management organs,undertake to defend national economic security and important responsibilities of safeguarding the national import and export trade order of,to the growing cross-border trade e-commerce implementation of effective supervision,and promote their healthy development,is placed in front of customs need to be solve the problem.In this paper,the development status and trends of e-commerce in our country,and the experimental situation,according to the theory of customs tax,enterprise management,risk management,and the management experience of the western developed countries,based on the analysis of how to strengthen cross-border trade in cross-border trade supervision,combined with the characteristics of China's cross-border trade e-commerce development,and put forward a series of views and suggestions.This paper first describes the basic theory of cross-border trade e-commerce and China's customs supervision mode and characteristics;secondly,the paper analyzes the existing problems and problems of China's customs supervision in cross-border trade,third,combing the characteristics and measures of the developed countries on cross-border trade e-commerce,finally,put forward to promote the healthy development of China's cross-border electricity suppliers,customs regulations,customs management,tax collection and management,enterprise management,follow-up audit,risk prevention,platform construction and other aspects should be taken to take measures.