發(fā)布時(shí)間：2019-06-15 17:39

【摘要】：作為我國在十三五計(jì)劃中戰(zhàn)略性新興產(chǎn)業(yè)的最重要部分之一,跨境電商現(xiàn)已成為我國對(duì)外貿(mào)易中可持續(xù)發(fā)展的重要力量,有著十分廣闊的發(fā)展?jié)摿褪袌?chǎng)前景,但也存在諸多問題。我國海關(guān)目前對(duì)于跨境電商這一新興貿(mào)易方式的征稅監(jiān)管措施尚顯不足、思路稍顯落后,我國國內(nèi)對(duì)于電子商務(wù)跨境貿(mào)易的研究也尚處于初級(jí)階段,彰顯出對(duì)跨境電商的海關(guān)征稅監(jiān)管措施展開研究具有現(xiàn)實(shí)性、必要性和緊迫性。本文采用的研究方法主要是文獻(xiàn)研究法、案例分析法和比較研究法。正文部分第一章為緒論,第二章概述進(jìn)境行郵物品的監(jiān)管、跨境電商的含義以及發(fā)展現(xiàn)狀,第三章研究跨境電商的海關(guān)征稅監(jiān)管現(xiàn)狀,第四章圍繞跨境電商海關(guān)征稅監(jiān)管提出建議,第五章為結(jié)論。本文的研究成果主要在于:結(jié)合新時(shí)代經(jīng)濟(jì)形勢(shì)與自身工作實(shí)際,海關(guān)快件管理的一線關(guān)員將自身實(shí)際工作經(jīng)驗(yàn)與新興的跨境電商管理相結(jié)合,針對(duì)跨境電商模式目前還不完美,其具有交易商品的屬性難以界定、相關(guān)法律法規(guī)不完善、海關(guān)征稅監(jiān)管的工作壓力巨大等問題,與此同時(shí)海關(guān)自身也存在著政策宣傳不全面與信息公開不及時(shí)、跨境電商服務(wù)平臺(tái)建設(shè)尚有不完善之處、跨境電商領(lǐng)域的專業(yè)人才缺乏、海關(guān)管理理念監(jiān)管模式監(jiān)管法規(guī)監(jiān)管手段方面的較多問題。綜合以上的問題,對(duì)于跨境電商的海關(guān)征稅監(jiān)管的發(fā)展趨勢(shì)將是規(guī)范通過郵遞物品和進(jìn)出境快件渠道,積極整合海關(guān)監(jiān)管部門與緝私部門力量合作集中治理"朋友圈代購"和"境外網(wǎng)站海淘",完善跨境電商相關(guān)法律法規(guī),政務(wù)公開透明化,更好的進(jìn)行政策宣傳解讀及海關(guān)常識(shí)普及。同時(shí)結(jié)合各大自由貿(mào)易試驗(yàn)區(qū)的管理模式,提出推進(jìn)相關(guān)法律法規(guī)以及總署規(guī)章的改革、加強(qiáng)征稅與管理等可行性措施;結(jié)合自身工作實(shí)際,在工作方法上進(jìn)行新的探索,如建立信息化快件管理體系、建立境內(nèi)個(gè)人買家的進(jìn)出境海關(guān)誠信檔案、做好政策宣傳解讀與海關(guān)常識(shí)普及等,使得公眾能夠真正理解海關(guān)措施的合法性與合理性,真正參與海關(guān)公共政策的制定,從而真正實(shí)現(xiàn)海關(guān)與企業(yè)、公眾的良性互動(dòng)和三方共贏。
[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.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F752.5

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