摘要
世界经济一体化进程加快及互联网技术的快速进步,为跨境电子商务发展提供了充足动力。当前,我国众多行业都加入到了跨境电子商务体系中,与国际市场的交往日益密切。传统的海关监管模式已经不再适合跨境电子商务发展,目前跨境电子商务监管存在监管政策宣传力度不够、海淘秩序混乱、偷税漏税严重等问题,对我国跨境电子商务海关监管工作提出了更高要求。通过阐述我国跨境电子商务海关监管模式及其存在的问题,探究了产生问题的原因,进而提出了相关对策建议。
The accelerated process of the world economic integration and the rapid progress of Internet technology have provided sufficient impetus for the development of cross-border e-commerce.At present,many industries in China have joined the cross-border e-commerce system,and their contacts with the international market have become increasingly close.The traditional customs supervision model is no longer suitable for the development of cross-border e-commerce.The cross-border e-commerce supervision currently has insufficient publicity on supervision policies,chaotic order of cross-border online shopping,serious tax evasion,which put forward higher requirements for customs supervision of cross-border e-commerce in China.By expounding the customs supervision model of cross-border e-commerce in China and its existing problems,this paper explores the causes of the problems and proposes relevant countermeasures and suggestions.
作者
李强
LI Qiang(Linyi University,Linyi,Shandong 276005;St.Petersburg State University of Science and Technology,St.Petersburg,Russia 195251)
出处
《价格月刊》
北大核心
2019年第10期62-66,共5页
基金
山东省教育厅研究项目“基于供给侧的财政扶贫模式与绩效评价研究”(编号:J16WE19)
关键词
进境零售
跨境电子商务
海关监管
import retail
cross-border e-commerce
customs supervision
