从集装箱到邮包:贸易碎片化趋势及其应对策略研究

From Container to Postal Parcels:Fragmentation of Trade and Customs Counter Measures

贸易碎片化作为互联网时代社会经济活动的发展趋势,正在从国内贸易向国际贸易领域蔓延。伴随着跨境电商等新型贸易业态迅猛发展而产生的巨量碎片化贸易通关需求,与海关传统的集装箱及大宗商品监管方式构成了显性管理冲突。课题组以社会民生需求为导向,从税负公平、贸易便利化、大数据实现路径等角度尝试解析碎片化贸易与传统贸易的差异,结合海关改革目标提出了相应的"个人自主申报、年度总额免税、实名诚信管理"等改革思路,围绕个人申报制度设计了配套的可行性试点方案,并提出了后续跟进管理的系列措施,或可作为现有征管模式的一种补充,供高层决策和行邮现场管理参考。

Trade fragmentation, as a trend of social and economic activities in the era of the Inter- net, is spreading from domestic trade to international trade. The rapid development of the new trade mode like cross-border e-commerce has brought about the huge demand for the clearance of tremendous fragmented trade, which evidently conflicts with the Customs traditional control for containerized and bulk commodities. Oriented toward the social and public need, the research team attempts to analyze the differences between fragmented trade and traditional trade from the perspective of the principle of equali- ty in taxation, trade facilitation and realization paths of big data, and proposes reforming recommenda- tions on ＂personal voluntary declaration, duty exemption for the annual aggregated amount and credit management in real names＂ on the basis of the Customs reforming objectives. Meanwhile, the research team has also designed a feasibility pilot program to supplement the personal declaration system and put forward subsequent administrative measures, which may serve as a supplement to the existing control model and a reference for high level decision making and postal and luggage control on the field.