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

In recent years,under the background of the global economic integration,Cross-border E-commerce has obtained the rapid development,which not only boosts the domestic economy and leads the recovery of the bulk industry,but stimulates the domestic consumer demand.In the B2C model,consumers complete electronic transactions through the online,including purchasing goods,paying the price and so on.The B2B model achieves the combination of services on-line and transactions off-line.New forms of economic services,including overseas purchasing,bonded imports and overseas warehouses,are springing up.They are sought by the domestic and foreign consumers relying on the characteristic that low prices leverage the high consumption.But facing the various means of trading and easy paperless operation,the customs supervision undertake the great challenge.Compared with foreign developed countries,China's customs supervision mode of the Cross-border E-commerce are in a relatively backward state.At present,China's customs supervision is facing with imperfect regulatory system,rampant illegal smuggling,intellectual property protection difficulty and other supervision issues.This paper first discusses the basic concepts and characteristics of Cross-border E-commerce and its customs supervision.This paper first discusses the basic concepts and characteristics of Cross-border E-commerce and its customs supervision.Then simultaneously using the theory of literature research,game theory,risk management theory and cost-based value chains,this paper puts forward the necessity and thinking of customs supervision;finally,to propose improvement measures.In addition,this paper has carefully studied the foreign experience and introduced the development of Cross-border E-commerce within the special regulatory region.In the face of the current situation of supervision,this paper puts forward some suggestions from the following aspects,including innovation of supervision policy,perfecting the management mechanism and reforming the existing tax collection system.The specific division of labor is as follows,the introduction mainly involves the background and significance of the study,the development status and research ideas.The second chapter mainly discusses the basic concept and theory.The third chapter and the fourth chapter respectively explain the current customs supervision situation and the problems of Cross-border E-commerce,the fifth chapter as the last one is related to the recommendations and optimization measures.