Research On Customs Supervision Of Cross-border E-commerce

Cross-border e-commerce is an emerging form of trade.With the rapid development of economic globalization,the progress of international logistics,the further popularization of the Internet and intelligent terminals,as well as the wide use of safe and convenient electronic payment,cross-border e-commerce is developing rapidly and is becoming a new driving force for economic growth.Cross-border e-commerce,a new mode of foreign trade and a new trend of consumption,has brought new development opportunities to all business aroud the world.While creating new opportunities for increasing employment and economic development,it has also brought new challenges to then government governance.Recently,it has become a hot topic in the field of customs supervision research on how to speed up customs clearance,strengthen tax collection and management,and how to improve the level of security risk control,under such challenge.From the perspective of multiple governance and new public management,focusing on facilitating customs clearance and strengthening supervision,this thesis analyses the problems in customs in the field of cross-border electricity regulatory and reform direction,so as to promote the cross-border electricity regulatory standardization and improve the cross-border business of certainty,science,safety and efficiency,which will further improve the level of control and service level comprehensively in our country.This thesis may provide reference in determining the relevant laws and regulations,administrative rules for cross-border e-commerce which will lead the cross-border e-commerce industry toward a healthy and sustainable development.The framework and main contents of this thesis are as follows:The first chapter is the introduction,which mainly describes the development background of cross-border e-commerce and the significance of this study.Domestic and abroad literature are reviewed and specific research objectives,ideas and methods are presented.The second chapter contains the concept and theoretical basis,and the related concepts of cross-border e-commerce and customs supervision are elaborated.The theoretical basis,multiple governance theory and new public management theory adopted in this paper are briefly introduced.The third chapter introduces the development status of cross-border e-commerce,the characteristics and the status of customs supervision of this new industry with development statistics.Also,the current customs clearance process is briefly introduced.The problems and contradictions existing in the customs supervision of cross-border e-commerce,and are summarizes and analyzed in chapter four.The fifth chapter introduces lessons from cross-border e-commerce experience in the international field,and gives a brief introduction of cross-border e-commerce regulation in several major countries and economies such as the United States,the European Union and Russia.In order to improve the measures for the supervision of cross-border e-commerce in China,Suggestions and Opinions on problems exsisting and improving the supervision of cross-border e-commerce are put forward in chapter six.Combining theory with practice,this thesis proposes top-level design concepts such as gradually unifying cross-border e-commerce supervision methods,innovating customs supervision classification concepts,and improving cross-border e-commerce policies and regulations.Dynamic quotas and tax reductions and exemptions will be promoted and a list of categories and price reference system,balance the tax burden of all channels will be established.This thesis provide solutions to improve level of smart supervision and methods to improve the convenience of customs clearance and the level of tax collection and administration.Specific measures are proposed to strengthen the security risk prevention and control,such as strengthening risk management level,improving the construction of credit system,strengthening regulatory cooperation and collaborative governance,and strengthening follow-up regulation and law-breaking crackdown,so as to gradually improve the current cross-border e-commerce regulation and make regulation and development more compatible.