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assignment代写:Customs supervision of cross-border e-commerce

2018-07-04 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- Customs supervision of cross-border e-commerce,供大家参考学习,这篇论文讨论了跨境电子商务的海关监管。如今,全球经济一体化促进了电子商务的发展,与此同时跨境电子商务出现,海代、海淘等经济模式的出现受到了人们的广泛欢迎,但是这些经济形态具有交易隐蔽性,完全实现交易的无纸化,给海关监管工作增加了很大的难度。针对跨境电子商务海关监管中存在的问题,必须采取必要措施进行完善和优化,创新监管模式,建立完善的电子商务信息管理平台。

cross-border e-commerce,跨境电子商务海关监管,assignment代写,paper代写,美国作业代写

Global economic integration to promote the rapid development of electronic commerce, cross-border e-commerce at the same time, the generation and overseas online shopping, the emergence of economic model has been widely welcomed, but these economic forms have trading means of concealment, variety and fully realize the paperless trading, increase the difficulty for customs supervision work. Are the customs of the existing regulatory model in China in view of the traditional trade, and the concept of the new economic form regulation mode and regulation is not perfect, the current in how to carry out effective supervision of cross-border e-commerce become the important content of the customs supervision.

Cross-border the emergence of electronic business for small and medium-sized trade enterprise involved in the international trade to provide new way, the enterprise or individual operators to provide more diversified goods, at the same time, compared with the traditional model is more flexible trade ways. At present, most of China's foreign trade enterprises begin to use e-commerce as the main tool for export business. Cross-border e-commerce widely development with unique advantages, and for our country has the advantage of labor-intensive products is a good period of development, such as apparel, commodity and gifts of small and medium-sized enterprises become the main part of cross-border e-commerce.

Cross-border e-commerce in the early stage of the general is given priority to with cross-border buy on sb's behalf, but along with the continuous development of cross-border direct purchase has been developing, cross-border direct purchase in our country mainly by the personal act as purchasing agency shop and the professional online store bought two forms exist, individual act as purchasing agency main form is able to obtain a large number of overseas resources of personal goods, this part mainly operating in relatively large websites such as taobao personal online store, at the same time act as purchasing agency service for the customers.

The major domestic websites of professional daigou form cooperation with foreign shopping websites to establish a relatively perfect large-scale online trading platform for consumers to purchase foreign goods. The emergence of these cross-border e-commerce form, both parties gradually to develop in the direction of small and medium-sized enterprises or individuals, its turnover, though cannot be compared with the traditional trading patterns, but the rising number of deals to cross-border e-commerce transactions get good ascension. Cross-border shopping and express parcel continues to increase, increases the difficulty to the customs staff, staff number, less supervision task is the main problems existing in the customs work, and to ensure the parcel fast release requirements at the same time improve the quality of supervision, the supervision work to a certain extent, increase the difficulty.

With the emergence of e-commerce, the market transactions are characterized by non-regionalization, subject virtualization and transaction network, and the emergence of network shopping security problems in electronic payment services are gradually emerging. In the middle of the electronic commerce security problem mainly reflected in three aspects: first is the transaction security issues, mainly refers to the consumers buy a product on the Internet, such as the seller does not delivery or goods not in conformity with contract, etc. Secondly, the property security problem mainly refers to the low price fraud, phishing and other problems encountered by consumers in the process of shopping payment. The third point information security issues, mainly refers to the consumer the registered account number and password provided in the network shopping, bank card number, telephone number and other personal information whether there is leakage, theft and tampering with the problem. Cross-border e-commerce has its complexity, decentralized transaction behaviors, and the security of cross-border e-commerce information trade is more prominent.

Cross-border e-commerce has prompted the development of small and medium-sized enterprises and individuals involved in cross-border e-commerce, overseas act as purchasing agency and the emergence of cross-border online shopping behavior, domestic consumers are choosing settlement platform through a third party to buy foreign products in e-commerce sites. As a result, cross-border e-commerce has shown a trend of fragmented development, and has begun to gradually break away from customs supervision. Customs supervision in our country, in the form of luggage and express in the exit of goods is not included in the scope of management, thus avoiding the problem such as inspection and tax refund, these express cannot, as goods trade settlement of exchange, cause serious economic losses to the country.

The appearance of cross-border e-commerce is virtual and non-regional in the information development period, so the problem of intellectual property rights infringement occurs frequently in cross-border e-commerce. The current problems of intellectual property rights behavior can be reflected from three aspects, the first is the third party e-commerce platform of network may sales of infringement of copyright, trademark or patent problems, such as pirated books, audio and video data, etc. Second, there may be links to other people's trademarks or pictures of goods on their own websites. Third, some people insert others' trademark information into the source code database of their own website. When consumers search in the website, it is not the enterprise that the trademark belongs to. Under the environment of e-commerce, the problem of intellectual property is more hidden and the behavior integrity is diversified. Therefore, it is necessary to constantly improve laws and regulations and clarify the infringement.

Cross-border trade is constantly developing electronic commerce a small batch, batches of trading patterns, and is conducted in the form of mail and express delivery, customs clearance in customs supervision, foreign exchange settlement and tax refund, etc have brought some problems. In the circumstances, the customs supervision shall be actively innovation mode, realize to complete, efficient and real-time supervision of import and export trade, can be used to achieve the goal of the three models. First direct purchase and import regulations, and the regulatory model is mainly based on get approved by the relevant government departments such as quality inspection, taxation, customs and other departments, credibility e-commerce website to specification, to establish perfect sunshine cross-border direct purchase channels, the channel countermeasures to establish better able to provide consumers with assured, secure online shopping environment, and be able to better achieve personal line of advance payment of the mail tax work.

Followed by export regulation mode, this management mode is mainly adopted listing nuclear, summary report of electricity sale, in the form of mail, express transport the goods to take partial to allow its exit after verification, on the basis of using the regulatory model, but also on a regular basis to do a good job of check goods on has released exit, will exit QingChanZhi into general trade goods declaration form at the same time, electricity and can be better solved in? Problems in Y - remittance, tax refund, etc.

The third kind of regulatory model is a online bonded supervision, this model is mainly by relying on the bonded logistics center and the special customs surveillance zone related functions and policy, if the electric business enterprise is registered in the area, so companies need to be online shopping goods batch declaration into the bonded area of storage, when domestic consumers after the completion of the transaction on the Internet, the goods will be in the partial distribution, and pay taxes shall be levied according to the personal postal articles. Compared with other models, this model is innovative and provides a new management model for customs supervision.

Cross-border e-commerce platform under the support of network, is complex, medicinal established e-commerce information management platform, must first clear platform position, the role of cross-border e-commerce platform generally contain proprietary class service platform or electronic business suit? Li li dang. Domestic consumers are mainly personal consumption, is suitable for the main body of postal tax. Cross-border payment enterprises are related to enterprises, among which cross-border payment services can be realized. Cross-border express delivery enterprises refer to enterprises with cross-border express or personal package delivery services.

The establishment and perfection of the e-commerce information management platform, also need to realize resource connectivity between different departments, and other functions, main body can be summarized for the enterprise in cross-border e-commerce, electronic port and regulators, and only in the practical work between the three form the cooperation, the operation mode of the resource sharing, in order to better promote the development of cross-border e-commerce, and to better complete the work of customs supervision.

The role of customs is to effectively supervise logistics. In order to ensure the security of cross-border e-commerce and avoid tax evasion, the customs needs to strengthen cooperation with other relevant government departments. First can build cross-border e-commerce enterprise and individual credit management mechanism, through to the enterprise or individual credit collection and evaluation, establishing perfect credit files, ensure the legitimacy of the cross-border e-commerce. Second must build cross-industry, cross-regional enterprise and individual credit evaluation and supervision mechanism, the customs department and tax, industry and commerce departments to realize information sharing, guarantee the authenticity and validity of all information. At the same time, it is also necessary to strengthen the recognition of third-party credit institutions and provide scientific reference data for government departments to carry out good supervision work.

With the continuous promotion of economic globalization, cross-border e-commerce will become the main form of social trade exchanges in the future. The emergence of this trend will bring great challenges to customs supervision. Against problems existing in the supervision of cross-border e-commerce customs, necessary measures must be taken to improve and optimize the innovation mode, set up perfect e-commerce information management platform, and achieve good coordination between departments, but also in terms of laws and regulations, strengthen the construction to develop perfect rules and regulations to curb the emergence of wrongdoing. Through effective countermeasures and measures, the quality of customs supervision work is improved in the new era, and the order of cross-border e-commerce trade is ensured, so that enterprises and governments can achieve win-win results.

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