摘要
《数字经济伙伴关系协定》(DEPA)是全球首个数字经济区域协定。我国申请加入DEPA表明了中国在数字贸易领域积极融入高标准规则的决心,DEPA的扩容也将对WTO框架下达成数字贸易规则产生积极影响。海关作为国内国际双循环中的交汇枢纽,在数字贸易监管中具有重要地位。目前,世界各国(地区)对于数字贸易中海关的监管对象和监管范围存在争议,同时,数字贸易对于海关行使查缉走私、税收征管、通关监管等传统职能形成挑战。DEPA规则对于我国海关优化风险管理、税收征管和通关便利措施具有启示意义,有助于我国加快构建适应数字贸易高质量发展的海关监管体制机制。为了进一步推动数字贸易安全与便利,我国应当优化数字贸易顶层设计,明确数字贸易海关监管权限;科技赋能“全链条”治理,构建与数字贸易监管相适应的智慧海关;深化海关数字技术互操作性建设,提升多元协同的国际合作效能。
The Digital Economy Partnership Agreement(DEPA)is the worlds first regional agreement on digital economy.China's application to join DEPA shows China's determination to actively integrate into high-standard rules in the field of digital trade,and the expansion of DEPA will also have a positive impact on reaching digital trade rules under the WTO framework.Customs,as the intersection hub in the domestic and international circulations,has an important position in the administration of digital trade.At present,there are controversies among countries(regions)in the world about the objects and scope of customs administration in digital trade,and at the same time,digital trade is a challenge to the traditional functions of customs such as smuggling detection,tax collection,customs clearance administration,etc.The DEPA rules are instructive for China's customs to optimize risk management,tax collection and customs clearance facilitation measures,and will help China to accelerate the construction of a customs regulatory mechanism that is adapted to the high-quality development of digital trade.In order to further promote the security and convenience of digital trade,China should optimize the top-level design of digital trade,clarify the authority of customs administration of digital trade;empower the“whole chain”of governance with technology,and build a smart customs that is compatible with the administration of digital trade;deepen the interoperability of customs digital technology,and improve the effectiveness of multi-faceted international cooperation.
作者
王珉
WANG Min(Shanghai Customs College)
出处
《国际贸易》
CSSCI
北大核心
2023年第10期28-34,45,共8页
Intertrade
作者简介
王珉,上海海关学院海关法律系副教授、硕士生导师。电子邮箱:wmlxpf@163.com。
