宁波市跨境贸易电子商务海关监管模式研究

发布时间：2018-01-25 00:52

本文关键词： 跨境贸易电子商务海关监管　出处：《宁波大学》2017年硕士论文　论文类型：学位论文

【摘要】：在全球经济一体化的大环境下,跨境电子商务应运而生并且飞速发展。一些新兴的服务经济形态开始涌现,如海淘,海代等,同时具有过程隐蔽、手段多样、交易无纸化等特性,给海关监管带来新的挑战。跨境电子商务的发展,突破了传统非贸物品的范畴,海关也在不断地创新跨境电子商务监管模式。当前,传统模式下的海关监管流程、监管手段如不能与时俱进,则不能适应高度信息化的跨境电子商务的发展。海关作为进出口贸易的国家监督管理部门和国际物流的关键环节,需要建立对跨境贸易电子商务的海关监管体系,进一步促进电子商务的发展。目前国内对跨境贸易电子商务的研究也处于初级阶段,对海关跨境贸易电子商务海关监管措施展开研究具有现实必要性和紧迫性。本文在研究方法上采用文献研究,探析了跨境电子商务的概念、关于“跨境”的定义,并对跨境电子商务给海关的征管职能带来的冲击和挑战进行了相关理论研究。此外,还通过案例分析的方式,以宁波海关为例,在实践中海关面临的监管问题、宁波市跨境贸易电子商务试点存在的问题进行研究,主要是对通关环节、退税以及结汇等重点环节,并对存在的问题提出了对策建议。跨境电商通过邮件、快递方式运输进出境,体现出多批次、小批量、货值低的特点,并出现了规范通关、结汇、退税等多个方面的问题。首先必须构建一个完善的跨境贸易电子商务海关管理的法律法规环境;其次,应当构建一个统一的跨境贸易电子商务信息管理体系,以此来整合电子口岸的信息资源;再次,应当完善海关监管模式,对跨境贸易电子商务实施集中申报、合并归类、备案管理等管理制度,对业务进行全程管理;实现实时监控,既可以对货物进行有效监管的同时,又可以实现对进出口贸易过程中所有申报数据的可控、可视、可追溯。由于跨境电子商务贸易方式涉及多个监管部门,为协调各方利益,需建立多层级的管理制度,首先是制定相关法规政策,构建各部门相互协助的综合监管机制;其次是各部门根据行政法规制定部门规章和操作规程,以构建专业化的监管制度。正文部分第一章为绪论,第二章是跨境贸易电子商务海关监管内容概述,第三章探讨宁波市跨境贸易电子商务海关监管模式存在的问题,第四章总结全国其他电子商务跨境贸易试点城市下海关监管的经验与启示,第五章提出针对宁波市跨境贸易电子商务海关监管模式的对策与建议,第六章为总结。本文研究成果主要在于进一步完善相关法律法规,规范海关执法,加强政务公开,未来跨境贸易电子商务的海关监管措施的发展趋势是实现对跨境贸易电子商务的全程监管,实现信息共享和数据协同,打造“大通关”的新型海关监管模式。
[Abstract]:In the global economic integration environment, cross-border e-commerce came into being and rapid development. A number of emerging service economic forms began to emerge, such as the sea Amoy, Haidai, and so on, with the process of concealment, various means. The characteristics of paperless transactions bring new challenges to customs supervision. The development of cross-border electronic commerce breaks through the category of traditional non-trade goods, and customs is constantly innovating the regulatory mode of cross-border electronic commerce. Under the traditional mode of customs supervision process, if the means of supervision can not keep pace with the times. Customs, as the national supervision and management department of import and export trade and the key link of international logistics, can not adapt to the development of highly information-based cross-border electronic commerce. It is necessary to establish a customs supervision system to promote the development of cross-border trade electronic commerce. At present, the domestic research on cross-border trade electronic commerce is also in the primary stage. It is necessary and urgent to study the customs supervision measures of customs cross-border trade electronic commerce. In this paper, the concept of cross-border electronic commerce is analyzed by literature research. The definition of "cross-border" and the impact and challenge of cross-border electronic commerce on customs collection and management function are studied. In addition, Ningbo Customs is taken as an example through case study. In practice, customs is faced with regulatory problems, Ningbo cross-border trade e-commerce pilot problems are studied, mainly on customs clearance, tax rebates and foreign exchange settlement and other key links. And put forward the countermeasures and suggestions to the existing problems. Cross-border e-commerce through mail, express transport in and out of the country, reflecting the characteristics of multi-batches, small batches, low value, and the emergence of standardized customs clearance, foreign exchange settlement. First of all, we must build a perfect legal and regulatory environment for customs management of cross-border trade e-commerce; Secondly, a unified information management system of cross-border trade e-commerce should be constructed to integrate the information resources of electronic ports. Third, we should perfect the customs supervision mode, implement centralized declaration, merge classification, record management and other management systems for cross-border trade electronic commerce, and manage the whole course of the business. The realization of real-time monitoring can not only effectively supervise the goods, but also realize the controllable and visual of all the declared data in the process of import and export trade. Traceability. As cross-border e-commerce trade involves many regulatory authorities, in order to coordinate the interests of all parties, it is necessary to establish a multi-level management system, the first is to formulate relevant laws and policies. To establish a comprehensive regulatory mechanism for the mutual assistance of various departments; The second is the establishment of departmental regulations and operational rules according to administrative regulations to build a professional regulatory system. The first chapter of the main body is the introduction, the second chapter is an overview of the content of customs supervision of cross-border trade e-commerce. The third chapter discusses the problems existing in the customs supervision model of cross-border trade e-commerce in Ningbo. Chapter 4th summarizes the experience and inspiration of customs supervision in other pilot cities of cross-border trade of electronic commerce in China. Chapter 5th puts forward the countermeasures and suggestions for the customs supervision model of cross-border trade e-commerce in Ningbo, and chapter 6th is the summary. The main research results of this paper are to further improve the relevant laws and regulations, standardize customs law enforcement. To strengthen the openness of government affairs, the development trend of customs supervision measures of cross-border trade electronic commerce in the future is to realize the whole process supervision of cross-border trade electronic commerce, to realize information sharing and data coordination. Create a new mode of customs supervision and control.
【学位授予单位】：宁波大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F724.6;F752.5

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