近十年来海关行邮业务研究综述

Overview of the Research on Customs Control over Postal Consignments over the Past Decade

本文在检索近十年来海关系统内外行邮业务研究成果的基础上,将所收集的专著与论文梳理对行邮监管法规、诚信管理体系、风险管理机制、行邮税收征管和借鉴国外行邮监管经验做法等五个方面进行综合述评,认为一些行邮监管法条已不适应形势发展,亟待修改。跨境电子商务的发展要求行邮物品监管方式和征税制度实行相应调整。有关行邮业务的诚信管理、风险管理机制等方面的研究存在不足,缺乏高层次的论著。本文提出在现有研究基础之上,从关注行邮物品监管法规的修订和完善,探索行邮物品监管一体化管理等方面加强研究。

Based on the search of the studies in customs practices on postal consignments over the past decade,the article reviews the literature by categorizing the works and papers in terms of regulatory rules on postal consignments,credit management,risk management,revenue collection and foreign experience. It is argued that some regulatory rules fall behind the trend and thus should be amended in no time. The development of cross-border e-commerce requires the control approach and taxation system of postal consignments be adjusted accordingly. There are some deficiencies in the study of the credit management and risk management in the field and it is lack of high-level works. It is recommended that more prominence should be attached to the studies on the revision and perfection of the regulatory rules and on the integration of control of postal consignments.