Research On Customs Supervision Problems And Countermeasures Of China’s Cross-border E-commerce

With the globalization of trade and the development of Internet all over the world,cross-border e-commerce plays an increasingly important role in international trade.Since the beginning of cross-border e-commerce business in China,China customs has gradually accumulated some work experience,but with the explosive growth of crossborder e-commerce business volume and trade amount,the customs has been a little powerless in the efficient and strict supervision of cross-border e-commerce.In this paper,through literature research,questionnaire and case analysis,interview the cross-border electricity all relevant stakeholders in this field and conducted questionnaire survey,found that expansion of law enforcement risk,commodity tax related security risk,tax collection and administration is difficult,the problem such as customs supervision means lag behind,already affect the healthy development of cross-border electricity industry and the consumer shopping experience.Especially after the institutional reform in 2018,the newly added responsibility of the Customs for the supervision of national security is becoming more and more important,and the supervision focus of the customs also needs to be adjusted timely.The author breaks down the above problems through government regulation theory and risk management theory,analyzes and summarizes four reasons,including the imperfect legal system of cross-border e-commerce,insufficient application means of risk and credit management,relatively backward customs supervision system,and weak interdepartment law enforcement cooperation.In line with the development of the global trend of intelligence and informatization,further liberate customs law enforcement resources,improve the overall operation efficiency,and promote the stable and sound development of the cross-border e-commerce industry,combined with the working environment and law enforcement reality of China customs.Four suggestions are put forward,which includes:establishing and improving the legal system,innovating the cross-border ecommerce customs supervision system,expanding risk management in cross-border ecommerce supervision application,and strengthening law enforcement cooperation between departments and industries.These suggestions are all striving to provide some ideas for improving the supervision level of our country’s customs cross-border ecommerce.