跨境贸易电子商务进口治理体系框架研究

Studies on Governance Architecture of Importation via Cross-Border E-Commerce

随着国家一系列支持促进跨境电子商务的政策逐步落地,跨境贸易电子商务进口(以下简称"跨境进口")业务在创新发展中饱受争议,如何遵从历史规律,顺应时代要求,对跨境进口实施高效、便捷的监管服务,是推进监管部门治理体系科学化、现代化的重大课题。本文力图站在监管全局的角度,深入分析跨境进口背后国家利益与国民福利的利弊得失,整合协调相关监管部门执法目标与方案,探求保证实际监管措施切实有效的制度框架,从而大幅提升监管治理能力。

With the gradual implementation of a series of national policies to support the develop- ment of cross-border e-commerce, the importation via cross-border e-commerce （hereinafter referred to as cross-border importation） has become a controversy in the process of its innovative development. How to apply effective and efficient control over the cross-border importation by following the historical rules and the trend of the times has become an essential subject in the effort to promote the scientific develop- ment and modernization of the governance system of the regulatory authorities. From the perspective of the overall situation of Customs control, this article attempts to profoundly analyze the gains and losses of the national interests and the public welfare behind the cross-border importation, restructure and coordi- nate the enforcement objectives and relevant programs to achieve these aims of Customs authorities, and explore possible legislative architecture to ensure the effectiveness of the actual control measures in order to greatly enhance the governance capacity of Customs authorities.