海关跨境电子商务业务监管及风险控制研究

发布时间：2018-04-11 00:05

本文选题：跨境电子商务 + 北京天竺综合保税区　；参考：《天津财经大学》2016年硕士论文

【摘要】：自21世纪初开始,互联网风潮席卷世纪,信息化革命给世界经济带来了全新的动力,随之而来的电子商务也进入了黄金发展期。跨境电子商务作为电子商务的一个分支,发展尤为迅速,国与国之间的货物以虚拟的信息化方式在互联网上进行交易,促进了世界范围内的产品交换,加快了货物流通速度,刺激了各国就业市场,无论发达国家还是发展中国家都从中受益。目前,在我国经济处于转型期,经济发展进入"新常态"的背景下,跨境电子商务产业的发展无疑将成为推动中国外贸增长,扩大国内就业市场,乃至促进国民经济发展的一大亮点。截至2014年年底,我国跨境电子商务试点进出口额已突破30亿元,但鉴于跨境电子商务业务商品的多样性,以及电商企业构成的复杂性,试点业务及产业本身的创新性,如何做好相关商品及企业的管理从而有效控制风险,是海关近期面临的巨大挑战。文章通过研究国内外跨境电子商务业务的开展现状以及几个试点城市的海关跨境电商业务的改革思路和业务开展模式。结合北京天竺综合保税区开展的B2B(公司对公司)、B2C(公司对个人)、O2O(线上对线下)三种模式跨境电子商务业务的案例,对跨境电子商务业务存在的海关业务、监管、管理、廉政等方面的风险进行分析,提出了从建立监管制度,引入信息化管理、配备专业设备等方面切实加强海关监管效能。同时借鉴COSO风险管理框架的理论,提出了从风险管理及内部控制的要素入手,进行海关跨境电子商务业务监管及风险控制研究,建立跨境电子商务海关风险管理机制的建议。
[Abstract]:Since the beginning of the 21st century, the Internet has swept through the century, the information revolution has brought a new impetus to the world economy, followed by the electronic commerce has entered a golden development period.As a branch of electronic commerce, cross-border electronic commerce has developed very rapidly. Goods between countries are traded on the Internet in a virtual information way, which promotes the exchange of products worldwide and speeds up the circulation of goods.Has stimulated the national job market, both developed and developing countries to benefit from it.At present, under the background that our economy is in a transitional period and economic development is entering a "new normal", the development of cross-border e-commerce industry will undoubtedly become the impetus for the growth of China's foreign trade and the expansion of the domestic employment market.Even promote a bright spot of national economy development.By the end of 2014, the import and export volume of cross-border e-commerce in China had exceeded 3 billion yuan. However, in view of the diversity of commodities in cross-border e-commerce business and the complexity of e-commerce enterprises, the pilot business and the industry itself were innovative.How to manage the related goods and enterprises to effectively control the risks is a huge challenge that the Customs is facing in the near future.This paper studies the status quo of cross-border e-commerce business at home and abroad, and the reform ideas and business development model of customs cross-border e-commerce business in several pilot cities.Combined with the cases of B2B (company-to-company) B2B2C (company-to-individual) model of cross-border e-commerce business carried out in Beijing Tianzhu Comprehensive Free Trade Zone, the customs business, supervision, and management of cross-border e-commerce business,Based on the analysis of the risks of clean and honest administration, the paper puts forward that the efficiency of customs supervision should be strengthened from the aspects of establishing supervision system, introducing information management, and equipping professional equipment.At the same time, using the theory of COSO risk management framework for reference, this paper puts forward the suggestion of establishing the customs risk management mechanism of cross-border electronic commerce, starting with the elements of risk management and internal control, studying the supervision and risk control of customs cross-border e-commerce business.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F724.6;F752.5

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