Research On Legal Issues Of C2C Overseas Perchasing

With the continuous advancement of economic globalization and the rapid development of Internet technology,this new shopping model of overseas purchasing has entered the field of consumer vision,and has gradually occupied a wider market and consumer subjects.Among them,C2 C overseas purchasing provides a lot of convenience for people's lives as a representative transaction mode,but it also brings some problems that cannot be properly solved by the current legal system,resulting in the emergence of tariff evasion and disputes on online sales contracts..Through the analysis of two typical cases,it is found that the current legal problems of C2 C overseas purchasing are concentrated on the two aspects of private purchasers' tax evasion and the protection of consumer rights,so only the two aspects of tariff collection and consumer rights protection are analyzed..In terms of tariff collection,the scope of "goods" and "articles" is not clearly defined in the customs clearance process,and the procedure for determining the duty-paid value in the valuation system of the tax collection link needs to be improved,and the penalty system for tax evasion is also imperfect.In terms of consumer rights protection,the legitimate rights and interests of consumers are difficult to realize.The asymmetry of the information about purchasing items makes it difficult for consumers to protect their right to know.The abuse of format contracts by purchasers makes consumers' fair trading rights face The risk of infringement is that the determination of the court of jurisdiction after the dispute is more complicated and the trial period is long;finally,the way to resolve the dispute is not perfect.C2 C overseas purchasing is in an early stage of development in China,and it belongs to an emerging business model.Therefore,it should focus on ensuring the safety of the national economic interests and promoting the healthy and orderly development of overseas purchasing industry.Based on the current theory,it is targeted and sound.China's customs supervision legal system,refine the customs taxation legal system,clarify the scope of “personal use”,formulate a valuation system that conforms to China's national conditions on the basis of WTO agreements,strengthen the tax evasion penalty system;improve the disclosure of relevant information during the purchase process System,standardizethe use of format clauses,improve the judicial remedy system,improve the non-litigation dispute resolution mechanism,provide a good legal policy environment for the development of C2 C overseas purchasing,and effectively protect the national interests and the legitimate rights and interests of consumers.