摘要
快速发展的跨境电商贸易极大促进经济发展,在给各国进出口贸易带来诸多新商机的同时,也给海关进出口监管工作带来许多新挑战。WCO(世界海关组织)结合海关跨境电商监管中遇到的贸易便利化、风险管控、数据交流/合作、执法措施、税收方面的典型问题,针对性提出解决跨境电商监管问题的标准化方法建议。本文结合海关监管工作实际需要,探索更加科学合理的跨境电商监管程序方法,促进跨境电商经济持续健康发展。
The rapid development of cross border e-commerce trade has greatly promoted economic development,brought many new business opportunities to import and export trade of various countries,and also brought many new problems and new challenges to customs import and export supervision.The world Customs Organization(WCO)combined with the typical issues of trade facilitation,risk management,data exchange/cooperation with e-commerce operators,control&enforcement,and revenue collection encountered in customs cross border e-commerce supervision,recommended the standardized solution for cross border e-commerce supervision issues.Meeting the actual needs of the supervision,to explore more scientific and reasonable cross border e-commerce supervision procedures and methods to promote the sustainable and healthy development of the cross border e-commerce economy.
作者
李和平
黄河清
李维
侯乐锡
LI He-Ping;HUANG He-Qing;LI Wei;HOU Le-Xi(The Technique Center of Shenzhen Branch Customs of GACC,Shenzhen 518045)
出处
《中国口岸科学技术》
2020年第5期69-74,共6页
China Port Science and Technology
关键词
跨境电商
海关
风险管控
执法措施
税收
Cross Border E-Commerce(CBEC)
customs
risk management
Control&Enforcement
revenue collection