跨境电子商务海关稽查风险研究
发布时间：2018-08-25 10:41
【摘要】：由于互联网的无国界性和国际物流的飞速发展,电子商务逐渐在跨境贸易中占据一席之地。以我国为例,在近年外贸低迷的情况下跨境电子商务却呈现了爆发式增长。中国海关作为进出境活动的监督管理机关,传统的监管模式已经无法适应跨境电子商务碎片化、小额化的特点。在这种环境下,如何通过海关稽查这一后续管理手段,借鉴审计理念,以风险评估为重点,确保口岸高效通关并监管到位,促进行业规范发展,是现阶段值得研究的课题。文章在文献研究部分查阅了国内外关于电子商务审计方面的大量文献,还从政府视角梳理了国内外对电子商务立法和监管的经验和做法。从第2章开始,对电子商务的概念及其发展进行了简单阐述,并由此延伸到电子商务审计,着重分析了海关稽查与审计在概念、流程、内容等方面的诸多相似之处,之后对电子商务审计风险内容和成因进行了研究。在此基础上,第3章介绍了跨境电子商务市场现状,归纳总结了海关对跨境电子商务的4种新型监管模式的特点以及海关对跨境电子商务稽查的现状。第4章对跨境电子商务海关稽查风险进行了识别,按照法律政策、保税进口试点、海关监管、稽查主体、稽查对象、外部环境6方面对风险类型进行了总结,建立45项风险清单,并测定风险发生可能性。第5章对风险成因和风险分析方法进行了阐述,着重研究了数据统计分析和风险信息分析2种方法,尤其在数据统计分析方法上利用MATLAB软件分析了约20万条报关单数据。第6章则是针对上述风险提出了防范措施。最后为结论和附录。
[Abstract]:Due to the borderless nature of the Internet and the rapid development of international logistics, e-commerce gradually occupies a place in cross-border trade. Taking our country as an example, cross-border e-commerce has shown explosive growth in recent years. As the supervision and management organ of inbound and outbound activities, the traditional mode of customs supervision has been unable to adapt to the characteristics of cross-border electronic commerce fragmentation and miniaturization. In this environment, how to use the audit idea for reference, how to ensure efficient customs clearance and supervision, and how to promote the development of industry standard through customs inspection are worthy of study at the present stage. In the part of literature research, the article reviews a large number of domestic and foreign literatures on electronic commerce audit, and combs the experience and practice of legislation and supervision of electronic commerce at home and abroad from the perspective of the government. From the second chapter, the concept and development of electronic commerce are briefly expounded and extended to the audit of electronic commerce. The similarities between customs audit and audit in concept, process, content and so on are analyzed. After that, the content and cause of e-commerce audit risk are studied. On this basis, chapter 3 introduces the current situation of cross-border e-commerce market, summarizes the characteristics of four new customs supervision modes of cross-border e-commerce and the current situation of customs inspection of cross-border e-commerce. Chapter 4 identifies the risk of customs inspection in cross-border electronic commerce, summarizes the risk types in six aspects: legal policy, bonded import pilot, customs supervision, inspection subject, inspection object, external environment, etc. Establish 45 risk lists and measure the likelihood of risk occurrence. In chapter 5, the causes of risk and the methods of risk analysis are expounded, and two methods of data statistical analysis and risk information analysis are studied, especially the data statistical analysis method is used to analyze about 200000 customs declaration form data by using MATLAB software. Chapter 6 puts forward the precautionary measures against the above risks. The last part is the conclusion and appendix.
【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
[Abstract]:Due to the borderless nature of the Internet and the rapid development of international logistics, e-commerce gradually occupies a place in cross-border trade. Taking our country as an example, cross-border e-commerce has shown explosive growth in recent years. As the supervision and management organ of inbound and outbound activities, the traditional mode of customs supervision has been unable to adapt to the characteristics of cross-border electronic commerce fragmentation and miniaturization. In this environment, how to use the audit idea for reference, how to ensure efficient customs clearance and supervision, and how to promote the development of industry standard through customs inspection are worthy of study at the present stage. In the part of literature research, the article reviews a large number of domestic and foreign literatures on electronic commerce audit, and combs the experience and practice of legislation and supervision of electronic commerce at home and abroad from the perspective of the government. From the second chapter, the concept and development of electronic commerce are briefly expounded and extended to the audit of electronic commerce. The similarities between customs audit and audit in concept, process, content and so on are analyzed. After that, the content and cause of e-commerce audit risk are studied. On this basis, chapter 3 introduces the current situation of cross-border e-commerce market, summarizes the characteristics of four new customs supervision modes of cross-border e-commerce and the current situation of customs inspection of cross-border e-commerce. Chapter 4 identifies the risk of customs inspection in cross-border electronic commerce, summarizes the risk types in six aspects: legal policy, bonded import pilot, customs supervision, inspection subject, inspection object, external environment, etc. Establish 45 risk lists and measure the likelihood of risk occurrence. In chapter 5, the causes of risk and the methods of risk analysis are expounded, and two methods of data statistical analysis and risk information analysis are studied, especially the data statistical analysis method is used to analyze about 200000 customs declaration form data by using MATLAB software. Chapter 6 puts forward the precautionary measures against the above risks. The last part is the conclusion and appendix.
【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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