| At present,under the background of economic globalization and the rapid development of information technology,the cross-border electronic commerce is setting up a free,open,universal and inclusive global trading platform.This new business,which influences and changes domestic consumer’s purchase way,is becoming new stimulation point of our country foreign’s trade growth.At the same time,as an emerging field,the cross-border electronic commerce inevitably brings about problems as it flourishes.The cross-border electronic commerce is a kind of cross-border trade,so the customs plays an indispensable role in its management.The customs supervision of cross-border electronic commerce is still in the initial stage,and gradually exposes more problems with the economic development.On the basis of reading a large amount of literature and combining with writer’s own work experience,this paper uses a variety of research methods,taking Shanghai customs as an example,analyzes the status quo,existing problems,and puts forward concrete and feasible suggestions for improvement.The first chapter of this paper is the introduction;The second chapter expounds the theoretical basis of this paper;The third chapter introduces the development status of cross-border e-commerce in China and the current status of domestic customs supervision;The fourth chapter analyzes the supervision problems of Shanghai Customs in cross-border e-commerce trade based on theory and introduces Shanghai Customs’ innovative supervision measures;The fifth chapter clarifies the measures of the US and Australian Customs and Border Protection’s supervision of cross-border electronic commerce;And the sixth chapter puts forward suggestions for China’s customs supervision of cross-border electronic commerce.The research results of this paper are mainly based on the combination of theory and practice.The paper contacts the government regulation and synergetic theory with writer’s own customs work experience,and obtains inspiration from management measures of the United States and Australia Customs and Border Protection,to put forward that China should improve the relevant laws and regulations of cross-border electronic commerce,govern the "cross-border online shopping" and "purchasing for others" behavior,work with foreign customs and departments to build electronic information system,strengthen the risk control ofcross-border electronic commerce,and build a group of specialized and high-quality customs staff. |
