跨境网络代购中海关监管制度的法律研究

发布时间：2018-08-25 09:10

【摘要】：随着消费者对海外商品需求日益凸显,网络购物中的跨境网络代购行业出现了前所未有的强劲发展势头。然而,跨境网络代购行业在为我国带来了巨大的经济效益的同时,也存在海关对代购商监管不到位等制度缺陷。笔者在分析了近几年相关研究文献之后,得知虽然学者们从不同学术视角就跨境网络代购的海关监管发表了自己的见解,但研究仍然存在缺陷。首先,学者对跨境网络代购中存在的问题的分析较为宏观,很少将问题剖析到具体的监管环节上；其次,对于跨境网络代购中海关监管法律制度的设计较为零散,没有形成系统的海关监管方案；最后,学者提出的很多优化建议相对笼统,制度可操作性有待加强。跨境网络代购在我国属于一种新兴的商业模式,目前仍然属于起步扩张阶段,因此海关的监管不应该过多地强调对其商业行为的限制,而是应该通过对海关监管制度的创新,努力营造更加良好的法律政策环境。因此,本文以保障国家经济利益安全和促进跨境网络代购健康有序发展为基本原则,首先分析我国跨境网络代购中的法律关系,然后以海关监管的目的和重点环节为切入点,分析其中存在的问题。指出在通关程序方面,存在对“个人自用物品”认定不清晰、通关物品登记制度不完善、对代购商的监控制度不健全的问题；在征税监管方面,存在估价制度不合理和对代购商监控制度不完善的问题；在后续监管方面,存在与第三方平台对接不够紧密、与其他监管部门联系有待加强和对违法行为的举报制度仍需完善的问题。最后,就如何完善跨境网络代购海关监管制度提出了几点设想：在通关登记制度方面,应当健全对代购商和通关物品的登记制度；在海关征税制度方面,应当完善海关估价制度和对逃税的处罚制度；在代购商监督制度方面,应当加强与其他监管部门的监管合作,优化通关物品信息查询制度和完善违法举报制度。
[Abstract]:With the increasing demand of consumers for overseas commodities, the cross-border online purchasing industry in online shopping has seen an unprecedented strong development momentum. However, the cross-border network purchasing industry has brought huge economic benefits to our country, but there are also some system defects such as the lack of supervision over the agent buyers by customs. After analyzing the relevant research documents in recent years, the author finds that although scholars have expressed their opinions on customs supervision of cross-border online purchasing from different academic perspectives, the research still has defects. First of all, scholars' analysis of the problems existing in cross-border network purchasing is more macroscopic, and few of them are analyzed to the specific supervision links. Secondly, the design of customs supervision legal system in cross-border network purchasing is scattered. There is no systematic customs supervision scheme. Finally, many optimization suggestions put forward by scholars are relatively general, and the system maneuverability needs to be strengthened. Cross-border network purchasing is a new business model in our country, and it is still in the initial stage of expansion. Therefore, customs supervision should not place too much emphasis on restrictions on its commercial behavior, but should be innovated through the system of customs supervision and control. Efforts will be made to create a better legal and policy environment. Therefore, based on the basic principles of safeguarding the national economic interests and promoting the healthy and orderly development of cross-border online daigou, this paper first analyzes the legal relationship in China's cross-border online daigou, and then takes the purpose and key links of customs supervision as the starting point. The existing problems are analyzed. It is pointed out that in the aspect of customs clearance procedure, the identification of "personal articles for personal use" is not clear, the registration system of customs goods is not perfect, and the monitoring system for purchasing agents is not perfect. There are some problems such as unreasonable valuation system and imperfect monitoring system for the purchasing agent. In the following supervision, there is not enough docking with the third party platform. Contact with other regulatory authorities to be strengthened and illegal reporting system still needs to be improved. Finally, this paper puts forward several tentative ideas on how to perfect the customs supervision system of cross-border network purchasing on behalf: in the aspect of customs registration system, we should perfect the registration system of the agent buyers and customs goods, and in the aspect of the customs tax collection system, We should perfect the system of customs valuation and penalty for tax evasion, strengthen the supervision and cooperation with other regulatory departments, optimize the information inquiry system of customs goods and improve the reporting system of illegal transactions.
【学位授予单位】：天津工业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.221

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