【摘要】：隨著消費者對海外商品需求日益凸顯,網(wǎng)絡購物中的跨境網(wǎng)絡代購行業(yè)出現(xiàn)了前所未有的強勁發(fā)展勢頭。然而,跨境網(wǎng)絡代購行業(yè)在為我國帶來了巨大的經(jīng)濟效益的同時,也存在海關對代購商監(jiān)管不到位等制度缺陷。筆者在分析了近幾年相關研究文獻之后,得知雖然學者們從不同學術視角就跨境網(wǎng)絡代購的海關監(jiān)管發(fā)表了自己的見解,但研究仍然存在缺陷。首先,學者對跨境網(wǎng)絡代購中存在的問題的分析較為宏觀,很少將問題剖析到具體的監(jiān)管環(huán)節(jié)上；其次,對于跨境網(wǎng)絡代購中海關監(jiān)管法律制度的設計較為零散,沒有形成系統(tǒng)的海關監(jiān)管方案；最后,學者提出的很多優(yōu)化建議相對籠統(tǒng),制度可操作性有待加強。跨境網(wǎng)絡代購在我國屬于一種新興的商業(yè)模式,目前仍然屬于起步擴張階段,因此海關的監(jiān)管不應該過多地強調對其商業(yè)行為的限制,而是應該通過對海關監(jiān)管制度的創(chuàng)新,努力營造更加良好的法律政策環(huán)境。因此,本文以保障國家經(jīng)濟利益安全和促進跨境網(wǎng)絡代購健康有序發(fā)展為基本原則,首先分析我國跨境網(wǎng)絡代購中的法律關系,然后以海關監(jiān)管的目的和重點環(huán)節(jié)為切入點,分析其中存在的問題。指出在通關程序方面,存在對“個人自用物品”認定不清晰、通關物品登記制度不完善、對代購商的監(jiān)控制度不健全的問題；在征稅監(jiān)管方面,存在估價制度不合理和對代購商監(jiān)控制度不完善的問題；在后續(xù)監(jiān)管方面,存在與第三方平臺對接不夠緊密、與其他監(jiān)管部門聯(lián)系有待加強和對違法行為的舉報制度仍需完善的問題。最后,就如何完善跨境網(wǎng)絡代購海關監(jiān)管制度提出了幾點設想：在通關登記制度方面,應當健全對代購商和通關物品的登記制度；在海關征稅制度方面,應當完善海關估價制度和對逃稅的處罰制度；在代購商監(jiān)督制度方面,應當加強與其他監(jiān)管部門的監(jiān)管合作,優(yōu)化通關物品信息查詢制度和完善違法舉報制度。
[Abstract]:With the increasing demand of consumers for overseas commodities, the cross-border online purchasing industry in online shopping has seen an unprecedented strong development momentum. However, the cross-border network purchasing industry has brought huge economic benefits to our country, but there are also some system defects such as the lack of supervision over the agent buyers by customs. After analyzing the relevant research documents in recent years, the author finds that although scholars have expressed their opinions on customs supervision of cross-border online purchasing from different academic perspectives, the research still has defects. First of all, scholars' analysis of the problems existing in cross-border network purchasing is more macroscopic, and few of them are analyzed to the specific supervision links. Secondly, the design of customs supervision legal system in cross-border network purchasing is scattered. There is no systematic customs supervision scheme. Finally, many optimization suggestions put forward by scholars are relatively general, and the system maneuverability needs to be strengthened. Cross-border network purchasing is a new business model in our country, and it is still in the initial stage of expansion. Therefore, customs supervision should not place too much emphasis on restrictions on its commercial behavior, but should be innovated through the system of customs supervision and control. Efforts will be made to create a better legal and policy environment. Therefore, based on the basic principles of safeguarding the national economic interests and promoting the healthy and orderly development of cross-border online daigou, this paper first analyzes the legal relationship in China's cross-border online daigou, and then takes the purpose and key links of customs supervision as the starting point. The existing problems are analyzed. It is pointed out that in the aspect of customs clearance procedure, the identification of "personal articles for personal use" is not clear, the registration system of customs goods is not perfect, and the monitoring system for purchasing agents is not perfect. There are some problems such as unreasonable valuation system and imperfect monitoring system for the purchasing agent. In the following supervision, there is not enough docking with the third party platform. Contact with other regulatory authorities to be strengthened and illegal reporting system still needs to be improved. Finally, this paper puts forward several tentative ideas on how to perfect the customs supervision system of cross-border network purchasing on behalf: in the aspect of customs registration system, we should perfect the registration system of the agent buyers and customs goods, and in the aspect of the customs tax collection system, We should perfect the system of customs valuation and penalty for tax evasion, strengthen the supervision and cooperation with other regulatory departments, optimize the information inquiry system of customs goods and improve the reporting system of illegal transactions.
【學位授予單位】：天津工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.221

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