我国跨境贸易电子商务的海关监管研究

发布时间：2019-04-15 22:31

【摘要】：近年来,跨境贸易电子商务呈现爆炸式增长的态势,越来越成为传统外贸的重要补充和未来发展的的趋势,已成为全球范围内整合资源、抢占市场的重要手段。我国是兼有跨境贸易电子商务生产和消费两大市场的国家,面对快速发展的国际跨境电商,我国跨境电商也发展迅猛,2014年交易额达4.2万亿元,占进出口总额14.8%,同比增长33.3%,增速远超同期外贸增速。据权威机构预测,到2015年底,我国跨境贸易电子商务交易额将占进出口总值的16.9%,2016年预计将达到6.5万亿人民币,占进出口总值的19%。跨境贸易电子商务的迅猛发展,对海关监管提出了新的挑战。海关作为我国进出关境的监督管理机关,承担着保卫国家经济安全和维护国家进出口贸易秩序的重要职责,如何对于日益增长的跨境贸易电子商务实施有效监管,并促进其健康发展,是摆在海关面前有待解决的问题。该文对我国跨境贸易电子商务发展现状和趋势、试点情况进行了阐述,根据海关税收、企业管理、风险管理等理论,并对西方发达国家的管理经验梳理总结的基础上,就海关如何加强跨境贸易电子商务监管进行了分析,结合我国跨境贸易电子商务发展特点,提出了一系列意见和建议。本文首先阐述了跨境贸易电子商务的基本理论和我国海关监管的监管方式和特点;其次分析了我国海关在跨境贸易电子商务监管存在的不足和问题;第三,梳理了发达国家对跨境贸易电子商务监管特点及措施;最后,提出为促进我国跨境电商的良性发展,海关在政策法规、通关管理、税收征管、企业管理、后续稽查、风险防控、平台建设等方面应采取措施的建议。
[Abstract]:In recent years, cross-border trade e-commerce has shown an explosive growth trend, which has become an important supplement to traditional foreign trade and the trend of future development. It has become an important means of integrating resources and seizing the market around the world. China is a country with both cross-border trade and e-commerce production and consumption markets. In the face of the rapid development of international cross-border e-commerce, China's cross-border e-commerce has also developed rapidly. In 2014, the volume of transactions reached 4.2 trillion yuan, accounting for 14.8 percent of the total import and export volume. Year-on-year growth of 33.3%, much faster than the growth rate of foreign trade in the same period. China's cross-border e-commerce transactions will account for 16.9 percent of the total value of imports and exports by the end of 2015, and are expected to reach 6.5 trillion yuan in 2016, accounting for 19 percent of the total value of imports and exports, according to forecasts by authorities. The rapid development of cross-border trade e-commerce brings new challenges to customs supervision. As the supervision and administration organ of our country's entry and exit customs, customs bears the important responsibility of safeguarding the national economic security and maintaining the order of the state's import and export trade, and how to implement effective supervision over the increasing cross-border trade and electronic commerce. And promote its healthy development, is put in front of the customs to solve the problem. Based on the theories of customs tax, enterprise management and risk management, and on the basis of summarizing the management experience of western developed countries, this paper expounds the current situation and trend of e-commerce development in China's cross-border trade, as well as the pilot situation. This paper analyzes on how to strengthen the supervision of electronic commerce in cross-border trade by customs, and puts forward a series of suggestions and suggestions in the light of the development characteristics of electronic commerce in cross-border trade in China. This paper firstly expounds the basic theory of cross-border trade e-commerce and the supervision mode and characteristics of China's customs supervision, then analyzes the shortcomings and problems of China's customs in the supervision of cross-border trade e-commerce. Third, combs the developed countries to cross-border trade electronic commerce supervision characteristic and the measure; Finally, in order to promote the healthy development of cross-border e-commerce in China, some suggestions should be taken by customs in the aspects of policies and regulations, customs clearance management, tax collection and management, enterprise management, follow-up inspection, risk prevention and control, platform construction and so on.
【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】：F752.5

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