跨境电子商务进口业务的发展与邮递渠道海关监管改革

On Development of Importation Via Cross-Border E-Commerce and Reforms of Customs Control over Postal Delivery

近年来,跨境电子商务进口业务快速发展,由于涉及我国进口税制及海关对货物和物品的不同管理,凸显出需求与限制、合法与非法的冲突。海关坚持把关与服务工作方针,跨境电子商务进口业务监管取得成效,但也存在管理理念、监管模式、监管法规以及监管手段不适应,亟需更新理念、推动国家层面调整法规、改革邮递渠道海关监管,以适应时代潮流,进一步促进跨境电子商务健康发展。

In recent years, Cross-Border importation via E-Commerce （CBEC） has seen rapid de- velopment. However, it concerns import tax system and different control measures applied to goods and articles in China. As a result, there arise conflicts between demand and restrictions, and legitimacy and illegitimacy. China Customs adheres to the principle of control and service and emphasizes the effective- ness of the control over the importation via CBEC. Nevertheless, there also exist problems, i. e, unac- commodated administrative philosophy, control model, regulatory provisions and regulatory methods. Under the new circumstances, we need to update the control philosophy, promote adjustment regulation at the national level, and reform the Customs control over the postal delivery, so as to cater to the trend of time and further promote the sound development of CBEC.