我国跨境电子商务关税监管问题的研究

发布时间：2018-05-27 13:40

本文选题：跨境电子商务 + 税收监管　；参考：《国际经贸探索》2015年02期

【摘要】：随着网络技术的普及和经济全球化的深入发展,电子商务在国际贸易中的地位日益突显,利用网络平台进行贸易往来已经成为各国对外经济发展的新趋势,也成为了我国贸易领域新的业态形式。但是,我国跨境电子商务领域存在着很多问题,突出表现在现行的关税法规没有涵盖跨境电子商务领域,不能适应跨境电子商务的发展需要;跨境商品的小额化造成了物品税与货物税缴纳的争议等。有效解决以上问题的途径是我国相关部门需要效仿美国及欧盟制定跨境电子商务的关税征管法规、形成电子商务企业备案体制和集成个人信息的海关数据系统以及建立跨境贸易电子支付监管中心用以提升海关等部门对跨境贸易电子商务的关税监管服务效能。
[Abstract]:With the popularization of network technology and the deep development of economic globalization, the status of electronic commerce in international trade has become increasingly prominent. The use of network platform for trade has become a new trend of foreign economic development. It has also become a new form of trade in China's trade field. However, there are many problems in the field of cross-border electronic commerce in China, which is highlighted by the fact that the current customs regulations do not cover the field of cross-border electronic commerce and cannot meet the needs of the development of cross-border electronic commerce. The small amount of cross-border goods causes disputes between goods tax and goods tax payment. The effective way to solve these problems is that the relevant departments of our country need to follow the example of the United States and the European Union to formulate regulations on customs collection and management of cross-border e-commerce. In order to improve the efficiency of customs supervision and management of cross-border trade e-commerce, the system of electronic business record and the customs data system of integrating personal information are formed. The electronic payment supervision center of cross-border trade is set up to enhance the efficiency of customs and other departments in customs supervision of cross-border trade electronic commerce.
【作者单位】：广东外语外贸大学国际经济贸易研究中心;
【分类号】：D922.221

【共引文献】