跨境电商的海关征税与监管研究

发布时间：2019-06-15 17:39

【摘要】：作为我国在十三五计划中战略性新兴产业的最重要部分之一,跨境电商现已成为我国对外贸易中可持续发展的重要力量,有着十分广阔的发展潜力和市场前景,但也存在诸多问题。我国海关目前对于跨境电商这一新兴贸易方式的征税监管措施尚显不足、思路稍显落后,我国国内对于电子商务跨境贸易的研究也尚处于初级阶段,彰显出对跨境电商的海关征税监管措施展开研究具有现实性、必要性和紧迫性。本文采用的研究方法主要是文献研究法、案例分析法和比较研究法。正文部分第一章为绪论,第二章概述进境行邮物品的监管、跨境电商的含义以及发展现状,第三章研究跨境电商的海关征税监管现状,第四章围绕跨境电商海关征税监管提出建议,第五章为结论。本文的研究成果主要在于:结合新时代经济形势与自身工作实际,海关快件管理的一线关员将自身实际工作经验与新兴的跨境电商管理相结合,针对跨境电商模式目前还不完美,其具有交易商品的属性难以界定、相关法律法规不完善、海关征税监管的工作压力巨大等问题,与此同时海关自身也存在着政策宣传不全面与信息公开不及时、跨境电商服务平台建设尚有不完善之处、跨境电商领域的专业人才缺乏、海关管理理念监管模式监管法规监管手段方面的较多问题。综合以上的问题,对于跨境电商的海关征税监管的发展趋势将是规范通过邮递物品和进出境快件渠道,积极整合海关监管部门与缉私部门力量合作集中治理"朋友圈代购"和"境外网站海淘",完善跨境电商相关法律法规,政务公开透明化,更好的进行政策宣传解读及海关常识普及。同时结合各大自由贸易试验区的管理模式,提出推进相关法律法规以及总署规章的改革、加强征税与管理等可行性措施;结合自身工作实际,在工作方法上进行新的探索,如建立信息化快件管理体系、建立境内个人买家的进出境海关诚信档案、做好政策宣传解读与海关常识普及等,使得公众能够真正理解海关措施的合法性与合理性,真正参与海关公共政策的制定,从而真正实现海关与企业、公众的良性互动和三方共赢。
[Abstract]:As one of the most important parts of China's strategic emerging industries in the 13th five-year Plan, cross-border e-commerce has become an important force for sustainable development in China's foreign trade, with very broad development potential and market prospects, but there are also many problems. At present, the tax supervision measures of cross-border e-commerce in China's customs are still insufficient and backward, and the domestic research on cross-border trade in electronic commerce is still in its infancy, which shows that it is realistic, necessary and urgent to carry out the research on the customs tax supervision measures of cross-border e-commerce. The main research methods used in this paper are literature research, case analysis and comparative research. The first chapter is the introduction, the second chapter summarizes the supervision of imported postal goods, the meaning and development status of cross-border e-commerce, the third chapter studies the current situation of customs tax supervision of cross-border e-commerce, the fourth chapter puts forward some suggestions on the customs tax supervision of cross-border e-commerce, and the fifth chapter is the conclusion. The main research results of this paper are as follows: combined with the economic situation in the new era and the reality of their own work, the front-line customs officers of customs express management combine their own actual work experience with the new cross-border e-commerce management. In view of the fact that the cross-border e-commerce model is not perfect at present, it is difficult to define the attributes of traded commodities, the relevant laws and regulations are not perfect, and the work pressure of customs tax supervision is enormous. At the same time, there are some problems in the customs itself, such as incomplete policy publicity and untimely information disclosure, imperfect construction of cross-border e-commerce service platform, lack of professionals in the field of cross-border e-commerce, and many problems in the supervision and control means of customs management concept supervision mode. To sum up the above problems, the development trend of customs tax supervision and control of cross-border e-commerce will be to standardize the customs supervision and control of "WeChat moments purchasing" and "overseas website overseas shopping", improve the relevant laws and regulations of cross-border e-commerce, open and transparent government affairs, and better carry out policy publicity and interpretation and customs common sense popularization through mail delivery and inbound and outbound express mail channels. At the same time, combined with the management mode of each major free trade experimental area, this paper puts forward some feasible measures, such as promoting the reform of relevant laws and regulations and the regulations of the General Administration, strengthening taxation and management, and so on. Combined with their own work practice, make new exploration in working methods, such as establishing information express delivery management system, establishing import and exit customs credit files of domestic individual buyers, doing a good job of policy propaganda and interpretation and popularization of customs common sense, etc., so that the public can truly understand the legitimacy and rationality of customs measures, truly participate in the formulation of customs public policies, so as to truly realize customs and enterprises. The benign interaction of the public and the win-win between the three parties.
【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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