Research On The Customs Supervision Of Cross-Border E-Commerce In China

Cross-border e-commerce has developed rapidly in China and now ranks the first in the world in terms of scale.As an emerging trade form,cross-border e-commerce has new characteristics different from traditional trade.Customs is the main supervision department of import and export.Facing the new situation and new business forms,how to do a good job in the supervision of cross-border e-commerce in China is an important research topic.This paper takes the supervision of cross-border e-commerce by the customs as the research object.On the basis of a brief overview of the concepts of cross-border e-commerce,government regulation,customs supervision and the development history and current situation of Chinese customs supervision on cross-border e-commerce,and guided by the customer-oriented theory,government regulation theory and multi-center governance theory in the new public management theory,this paper summarizes the problems of Chinese customs supervision on cross-border e-commerce in China,mainly including the defects of supervision policies and regulations,the inadequacy of supervision operation mechanism,the inadequacy of supervision risk prevention and control,and the need to update the supervision technology.The reason for the existence of these problems is mainly due to the following reasons: the supporting laws and regulations are not complete;Customs clearance process is complex;Credit standard and system are not unified;Supervision manpower and technology lag behind;Limited risk prevention and control ability;Single window construction to be improved.In order to solve the above problems,improve and optimize customs supervision of cross-border e-commerce in China,this paper studies the successful experience of cross-border e-commerce customs supervision of foreign countries.On this basis,combined with the customer-oriented theory,government regulation theory and multi-center governance theory,this paper puts forward five aspects of countermeasures and Suggestions to improve the customs supervision of cross-border e-commerce in China: enrich the legal norms and improve the regulatory basis;Simplify the customs clearance process and smooth operation mechanism;Build a unified credit management system;Strengthening regulation by high-tech means;Improve single window and improve service capability.It is hoped that these proposals will make a modest contribution to China's customs supervision of cross-border e-commerce.