跨境贸易电子商务对海关监管的挑战及对策研究

发布时间：2019-02-23 12:10

【摘要】：近年来,在“互联网+”快速发展的背景下,我国跨境贸易电子商务在国际贸易中异军突起成为一种新型的外贸模式。中国海关作为国家的进出境监管机关,承担着把守国门、维护国家利益的重要使命,其中,跨境贸易电子商务监管也是海关的重要职责。然而,现行的海关监管却无法适应跨境贸易电子商务的发展趋势,亦不利于促进跨境贸易电子商务的健康发展,本文拟研究跨境贸易电子商务的迅猛发展给传统经济模式带来的强大冲击下,如何通过改进海关监管促进跨境贸易电子商务的合法、持续、健康发展的问题。首先,介绍跨境贸易电子商务的发展趋势,阐述进口、出口两种操作模式和发展意义以及海关的监管现状。其次,深入研究分析跨境贸易电子商务对海关监管对象、监管模式和贸易安全与便利等形成的诸多挑战。在此基础上,比较和分析国外海关对跨境贸易电子商务的做法及借鉴意义。由此,得出顶层设计创新、战略规划明确、效率质量提升及促进贸易安全便利等跨境贸易电子商务的海关监管对策措施。
[Abstract]:In recent years, under the background of the rapid development of "Internet", e-commerce of China's cross-border trade has suddenly become a new foreign trade model in international trade. As the national entry and exit supervision organ, China Customs undertakes the important mission of guarding the national door and safeguarding the national interests, among which, the cross-border trade electronic commerce supervision is also the important duty of the customs. However, the current customs supervision cannot adapt to the development trend of cross-border trade electronic commerce, nor is it conducive to promoting the healthy development of cross-border trade electronic commerce. This paper intends to study how to promote the legal, sustainable and healthy development of cross-border trade e-commerce through the improvement of customs supervision under the strong impact of the rapid development of cross-border trade e-commerce to the traditional economic model. First of all, it introduces the development trend of cross-border trade electronic commerce, expounds the import and export operation mode and development significance, as well as the current situation of customs supervision. Secondly, it analyzes the challenges posed by cross-border trade electronic commerce to customs supervision object, supervision mode and trade security and convenience. On this basis, the comparison and analysis of foreign customs on cross-border trade e-commerce practices and reference significance. Therefore, it is concluded that the top level design innovation, clear strategic planning, efficiency and quality improvement, and facilitation of trade security and other cross-border trade e-commerce customs regulatory measures.
【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】：F752.5

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