我国跨境电子商务海关行政法律关系的建构及现实路径——以网络交易平台企业为视角

The Construction and Realistic Routine of Customs Administrative Legal Relations on Cross-border E-commerce in China:from the Perspective of Internet Transaction Platform Enterprises

电子商务蓬勃发展,跨境电子商务贸易的新型主体类别和结构,给海关行政监管带来挑战,尤其表现在行政管理相对人之间承担税款缴纳、通关报关和知识产权保护方面的权责划分上。跨境电子商务存在民商事法律关系和行政法律关系,分析跨境电子商务的民商事法律关系的内容,有助于认清跨境电子商务海关行政法律关系,界定不同海关监管对象之间的法律责任。

With the development of e-commerce, the new subjects and structures arising from the cross-border e-commerce trade challenge the customs supervisions, especially in those aspects of legal responsibility division of tax burden, customs clearance and intellectual property protection between different subjects. There are civil and commercial legal relations and administrative legal relations in crossborder e-commerce, the clarification of civil and commercial legal relations could help to understand customs administrative legal relations,and define the legal liabilities between different customs supervision objects.