论跨境贸易电子商务海关监管体系的完善

发布时间：2018-06-05 23:43

本文选题：跨境贸易 + 电子商务　；参考：《宁波大学》2017年硕士论文

【摘要】：由于跨境贸易电子商务是一种新发展起来的行业,所以近几年来人们将目光放到了这个领域。不管是从国家的顶层设计角度,还是就地方政府的推动力度而言,一些关于这种新型贸易的政策不断涌现出来。从个人草根创业到亚马逊、阿里巴巴等巨头的全力出击,跨境贸易电子商务演绎着精彩的市场争夺战。由于电子信息技术和经济全球化这二者的发展脚步越来越快,大力发展现代服务业特别是跨境贸易电子商务等新型服务经济业态已经成为我国各级政府的共识,伴随着国际贸易信息化、全球化和便利化这三者的推进过程,跨境电子商务活动对海关传统的法规、制度和监管方式以及所用手段提出了新的要求。第一,因为在跨境贸易电子商务方面我们加快了发展的步伐,而现行的法律法规对这块业务还不够完善,出现了海关在跨境电子商务业务中的监管问题;第二,跨境贸易电子商务业务迄今为止发生了许多严重性的问题,这些问题包括经营不规范,偷税漏税以及走私等。从某些层面上讲,就海关监管而言,跨境贸易电子商务和传统国际贸易是存在着很大差异的,在通关和检验等方面,传统意义下的监管模式不能使跨境电子商务得到满足。基于这个的一个初衷,本人选择了这个课题进行研究。本文聚焦于跨境贸易电子商务中所涉及的问题,海关在其中起到的监管作用,并且如何对其监管体系进行完善。本文主要分为三大部分,第一部分是对跨境贸易电子商务的发展状况进行概述,对其概念和特点做简要的说明;第二部分阐述了当今跨境贸易电子商务的局面,就海关目前的监管逻辑以及监管效果问题做论述,与此同时揭示出该领域在海关监管方面的弊端并对其产生的原因进行剖析,为下文的论述做好理论的铺垫;第三部分主要是就海关在监管方面出现的问题,研究出针对跨境贸易电子商务海关监管体系完善的策略。
[Abstract]:Due to the fact that cross-border trade e-commerce is a newly developed industry, people have focused on this field in recent years. From the top of the country's design point of view, or in terms of the strength of local governments, some of the new trade policies have sprung up. From individual grassroots entrepreneurship to Amazon, Alibaba and other giants, cross-border trade e-commerce plays a wonderful market battle. As electronic information technology and economic globalization are developing more and more rapidly, it has become a common understanding of our governments at all levels to vigorously develop modern service industries, especially new service economic patterns such as cross-border trade and electronic commerce. With the advancement of information, globalization and facilitation of international trade, cross-border electronic commerce has put forward new requirements for the traditional customs regulations, regulatory methods and means used. First, because we have quickened the pace of development in cross-border trade e-commerce, and the existing laws and regulations are not perfect enough for this business, there is a problem of customs supervision in cross-border e-commerce business. Second, So far, many serious problems have occurred in cross-border trade e-commerce, including irregular operation, tax evasion, smuggling and so on. In some aspects, as far as customs supervision is concerned, there are great differences between cross-border trade electronic commerce and traditional international trade. In the aspects of customs clearance and inspection, the traditional supervision mode can not satisfy cross-border electronic commerce. Based on this one original intention, I chose this topic to carry on the research. This paper focuses on the issues involved in cross-border trade e-commerce, the role of customs in the supervision, and how to improve its regulatory system. This paper is mainly divided into three parts. The first part is an overview of the development of cross-border trade e-commerce, the concept and characteristics of a brief explanation; the second part describes the current situation of cross-border trade e-commerce. This paper discusses the current supervision logic and the effect of customs supervision, and at the same time reveals the drawbacks in the field of customs supervision and analyzes the causes of its emergence, which will pave the way for the discussion below. The third part is mainly about the problems of customs supervision, and studies the strategies to improve the customs supervision system for cross-border trade e-commerce.
【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;F125;F752.5

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