摘要
跨境电子商务(以下简称"跨境电商")零售贸易因其购买便捷、送货快速、产品多样的特点,成为世界贸易新的增长点以及全球产业市场发展的加速器,也逐渐成为人们生活中不可或缺的服务行业。一方面跨境电商迅猛发展,而另一方面配套管理规范相对滞后,这给国家安全、经济秩序等方面带来一定的风险。本文以跨境电商走私案为例进行研究,从全链条监管的角度,分析在跨境电商监管政策执行过程中,法律适用、监管方式、监管流程等方面的问题,提出适应跨境电商零售贸易发展新趋势的改革措施和完善机制,加强政府对跨境电商零售贸易业务全链条的监管,为提高海关监管效能,规范和促进跨境电商贸易可持续发展提供参考。
Retail trade through cross border e-commerce has become a new growth point of world trade and an accelerator of global industrial market development due to its convenience, fast delivery and variety of products, and has gradually become an indispensable service industry in people’s lives. On one hand, cross-border e-commerce is undergoing the rapid development. On the other hand, the supporting regulatory standards are relatively backward, which poses certain risks to national security and economic order. Taking smuggling cases of cross-border e-commerce as examples, this paper analyzes the problems in the implementation process of cross-border e-commerce regulatory policies from the perspective of the wholechain supervision, including the application of laws, supervision methods and regulatory processes, and proposes reform measures and improvement mechanisms to adapt to the new development trend of cross-border e-commerce, so as to strengthen the government’s wholechain supervision on retail trade through cross-border e-commerce and provide reference for how to improve the efficiency of customs control and standardize and promote the sustainable development of trade through cross-border e-commerce.
作者
邓穗涛
韦曙林
Deng Suitao;Wei Shulin
出处
《海关与经贸研究》
2020年第4期11-22,共12页
Journal of Customs and Trade
关键词
跨境电商
海关监管
海关税收
走私犯罪
Cross-Border E-Commerce
Customs Control
Taxation of Customs
Smuggling Crime
作者简介
邓穗涛,广州白云机场海关驻跨境电商监管中心办事处查验科科长;韦曙林,华南理工大学公共管理学院副教授,硕士生导师。
