| Cross-border e-commerce is an emerging industry,which has experienced a tortuous development path.The rapid and healthy development of cross-border e-commerce is the top priority of the current work of cross-border e-commerce.To ensure that this goal is achieved,the Customs has adopted a variety of powerful measures such as policy implementation to promote the development of cross-border e-commerce.This paper explains the concept of cross-border e-commerce,interprets the origin and operation process of cross-border e-commerce,and summarizes some achievements made by the customs since the implementation of cross-border e-commerce policies.Taking the current situation and problems encountered in the implementation of cross-border e-commerce policies by customs as the object of study and making use of some imperfect phenomena encountered in the implementation of customs policies as a case study support,This paper makes an in-depth study of the problems encountered by customs in implementing cross-border e-commerce policies and the reasons for them,and summarizes a series of outstanding problems in implementing cross-border e-commerce policies: the lack of stability in policy implementation;The cumbersome policy implementation process;Violations of customs policy occur from time to time;There are multiple policies that are implemented in parallel;Lack of awareness among consumers and businesses of the policies being implemented.The reasons are also manifold: the implementation of policies is lagging behind;Inadequate coverage;The trade situation is complex and the policy is not targeted.Lack of credit management tools;Low effectiveness of policy implementation;There are gaps in the policy;The relative shortage of resources for the implementation of the policy and the inadequate capacity of customs services;Customs lacks effective policy advocacy.Finally,on the basis of a comprehensive and in-depth analysis of the issues mentioned above,in order to improve the implementation of relevant policies,we will ensure the steady development of cross-border e-commerce.Based on the ideas of progressive decision-making theory and institutional change theory,this paper puts forward some suggestions and measures from several aspects.Improving laws and regulations;Through planning and subdivision reasonable compression policy implementation time;Implement targeted policies for the actual needs of consumers and related enterprises;Implement credit differentiation management to promote policy implementation;Strengthen the basis of policy implementation and strengthen the supervision of policy implementation;The policy implementation standards are consistent and ensure full coverage of industry policies;Customs should improve its service capacity and rationalize the division of responsibilities;Customs should take more measures to strengthen publicity. |