The Exploration Of The Supervision To B2C Cross-boundary Electronic Commerce By Chongqing Customs

As a new business form of ‘Internet + Foreign Trade',Cross-border E-commerce(B2C)has developed rapidly and become a new growth point of Chinese foreign trade.How to gain the dominant position in the competition should be considered by Chongqing,which is an important province in the inland of China.How to adapt to the major trend of the international economic development,and to make sure that the supervision is manageable and efficient should be considered by Chongqing Customs,which is the supervision and inspection department at port.In abroad,the ideas and models of developing and supervising the Cross-border E-commerce in the United States?EU?Russia and other countries or regions can be draw on by Chongqing.In domestic,those characteristics and advanced practices by pilot cities,just like Guangzhou?Hangzhou?Zhengzhou and Shanghai can also be learned by Chongqing.Models of Cross-border E-commerce in China can be divided into four types: Directing import,Bonded import,Directing export and Special regulatory area export.By investigation,the thesis learned that Chongqing has launched two models: Directing import and Bonded import.Chongqing customs has developed two corresponding supervising models.With the growing scale of the Cross-border E-commerce in Chongqing,The market submits higher demand for customs.However,due to the lack of relevant regulations,the delay of clearance process,the lack of professional personnel and other reasons,problems like the narrow scope of supervision,relatively inefficient clearance process,the giant pressure of tax collection and smuggling risks appear.In view of this,the thesis puts forward some countermeasures and suggestions from the aspects of perfecting legislation,optimizing operation flows,innovating customs supervision mode and constructing credit evaluation system.The main conclusion of this paper is that those advanced practices in other countries?regions and provinces can be learned by Chongqing instead of copying.At present,for the high-speed development of the Cross-border E-commerce in Chongqing,customs should not only regulate comprehensively but also efficiently.What's more,characteristics of regions and products should also be considered.To reduce the clearance process at max and to improve the quality of the supervision at the most,Chongqing customs should improve the time limit of clearance,and to promote the development of the Cross-border E-commerce in Chongqing and to enhance the overall competitiveness of the Cross-border E-commerce in Chongqing.