發(fā)布時間：2018-01-25 00:52

  本文關(guān)鍵詞： 跨境貿(mào)易 電子商務(wù) 海關(guān)監(jiān)管　出處：《寧波大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：在全球經(jīng)濟(jì)一體化的大環(huán)境下,跨境電子商務(wù)應(yīng)運(yùn)而生并且飛速發(fā)展。一些新興的服務(wù)經(jīng)濟(jì)形態(tài)開始涌現(xiàn),如海淘,海代等,同時具有過程隱蔽、手段多樣、交易無紙化等特性,給海關(guān)監(jiān)管帶來新的挑戰(zhàn)�？缇畴娮由虅�(wù)的發(fā)展,突破了傳統(tǒng)非貿(mào)物品的范疇,海關(guān)也在不斷地創(chuàng)新跨境電子商務(wù)監(jiān)管模式。當(dāng)前,傳統(tǒng)模式下的海關(guān)監(jiān)管流程、監(jiān)管手段如不能與時俱進(jìn),則不能適應(yīng)高度信息化的跨境電子商務(wù)的發(fā)展。海關(guān)作為進(jìn)出口貿(mào)易的國家監(jiān)督管理部門和國際物流的關(guān)鍵環(huán)節(jié),需要建立對跨境貿(mào)易電子商務(wù)的海關(guān)監(jiān)管體系,進(jìn)一步促進(jìn)電子商務(wù)的發(fā)展。目前國內(nèi)對跨境貿(mào)易電子商務(wù)的研究也處于初級階段,對海關(guān)跨境貿(mào)易電子商務(wù)海關(guān)監(jiān)管措施展開研究具有現(xiàn)實必要性和緊迫性。本文在研究方法上采用文獻(xiàn)研究,探析了跨境電子商務(wù)的概念、關(guān)于“跨境”的定義,并對跨境電子商務(wù)給海關(guān)的征管職能帶來的沖擊和挑戰(zhàn)進(jìn)行了相關(guān)理論研究。此外,還通過案例分析的方式,以寧波海關(guān)為例,在實踐中海關(guān)面臨的監(jiān)管問題、寧波市跨境貿(mào)易電子商務(wù)試點存在的問題進(jìn)行研究,主要是對通關(guān)環(huán)節(jié)、退稅以及結(jié)匯等重點環(huán)節(jié),并對存在的問題提出了對策建議�？缇畴娚掏ㄟ^郵件、快遞方式運(yùn)輸進(jìn)出境,體現(xiàn)出多批次、小批量、貨值低的特點,并出現(xiàn)了規(guī)范通關(guān)、結(jié)匯、退稅等多個方面的問題。首先必須構(gòu)建一個完善的跨境貿(mào)易電子商務(wù)海關(guān)管理的法律法規(guī)環(huán)境;其次,應(yīng)當(dāng)構(gòu)建一個統(tǒng)一的跨境貿(mào)易電子商務(wù)信息管理體系,以此來整合電子口岸的信息資源;再次,應(yīng)當(dāng)完善海關(guān)監(jiān)管模式,對跨境貿(mào)易電子商務(wù)實施集中申報、合并歸類、備案管理等管理制度,對業(yè)務(wù)進(jìn)行全程管理;實現(xiàn)實時監(jiān)控,既可以對貨物進(jìn)行有效監(jiān)管的同時,又可以實現(xiàn)對進(jìn)出口貿(mào)易過程中所有申報數(shù)據(jù)的可控、可視、可追溯。由于跨境電子商務(wù)貿(mào)易方式涉及多個監(jiān)管部門,為協(xié)調(diào)各方利益,需建立多層級的管理制度,首先是制定相關(guān)法規(guī)政策,構(gòu)建各部門相互協(xié)助的綜合監(jiān)管機(jī)制;其次是各部門根據(jù)行政法規(guī)制定部門規(guī)章和操作規(guī)程,以構(gòu)建專業(yè)化的監(jiān)管制度。正文部分第一章為緒論,第二章是跨境貿(mào)易電子商務(wù)海關(guān)監(jiān)管內(nèi)容概述,第三章探討寧波市跨境貿(mào)易電子商務(wù)海關(guān)監(jiān)管模式存在的問題,第四章總結(jié)全國其他電子商務(wù)跨境貿(mào)易試點城市下海關(guān)監(jiān)管的經(jīng)驗與啟示,第五章提出針對寧波市跨境貿(mào)易電子商務(wù)海關(guān)監(jiān)管模式的對策與建議,第六章為總結(jié)。本文研究成果主要在于進(jìn)一步完善相關(guān)法律法規(guī),規(guī)范海關(guān)執(zhí)法,加強(qiáng)政務(wù)公開,未來跨境貿(mào)易電子商務(wù)的海關(guān)監(jiān)管措施的發(fā)展趨勢是實現(xiàn)對跨境貿(mào)易電子商務(wù)的全程監(jiān)管,實現(xiàn)信息共享和數(shù)據(jù)協(xié)同,打造“大通關(guān)”的新型海關(guān)監(jiān)管模式。
[Abstract]:In the global economic integration environment, cross-border e-commerce came into being and rapid development. A number of emerging service economic forms began to emerge, such as the sea Amoy, Haidai, and so on, with the process of concealment, various means. The characteristics of paperless transactions bring new challenges to customs supervision. The development of cross-border electronic commerce breaks through the category of traditional non-trade goods, and customs is constantly innovating the regulatory mode of cross-border electronic commerce. Under the traditional mode of customs supervision process, if the means of supervision can not keep pace with the times. Customs, as the national supervision and management department of import and export trade and the key link of international logistics, can not adapt to the development of highly information-based cross-border electronic commerce. It is necessary to establish a customs supervision system to promote the development of cross-border trade electronic commerce. At present, the domestic research on cross-border trade electronic commerce is also in the primary stage. It is necessary and urgent to study the customs supervision measures of customs cross-border trade electronic commerce. In this paper, the concept of cross-border electronic commerce is analyzed by literature research. The definition of "cross-border" and the impact and challenge of cross-border electronic commerce on customs collection and management function are studied. In addition, Ningbo Customs is taken as an example through case study. In practice, customs is faced with regulatory problems, Ningbo cross-border trade e-commerce pilot problems are studied, mainly on customs clearance, tax rebates and foreign exchange settlement and other key links. And put forward the countermeasures and suggestions to the existing problems. Cross-border e-commerce through mail, express transport in and out of the country, reflecting the characteristics of multi-batches, small batches, low value, and the emergence of standardized customs clearance, foreign exchange settlement. First of all, we must build a perfect legal and regulatory environment for customs management of cross-border trade e-commerce; Secondly, a unified information management system of cross-border trade e-commerce should be constructed to integrate the information resources of electronic ports. Third, we should perfect the customs supervision mode, implement centralized declaration, merge classification, record management and other management systems for cross-border trade electronic commerce, and manage the whole course of the business. The realization of real-time monitoring can not only effectively supervise the goods, but also realize the controllable and visual of all the declared data in the process of import and export trade. Traceability. As cross-border e-commerce trade involves many regulatory authorities, in order to coordinate the interests of all parties, it is necessary to establish a multi-level management system, the first is to formulate relevant laws and policies. To establish a comprehensive regulatory mechanism for the mutual assistance of various departments; The second is the establishment of departmental regulations and operational rules according to administrative regulations to build a professional regulatory system. The first chapter of the main body is the introduction, the second chapter is an overview of the content of customs supervision of cross-border trade e-commerce. The third chapter discusses the problems existing in the customs supervision model of cross-border trade e-commerce in Ningbo. Chapter 4th summarizes the experience and inspiration of customs supervision in other pilot cities of cross-border trade of electronic commerce in China. Chapter 5th puts forward the countermeasures and suggestions for the customs supervision model of cross-border trade e-commerce in Ningbo, and chapter 6th is the summary. The main research results of this paper are to further improve the relevant laws and regulations, standardize customs law enforcement. To strengthen the openness of government affairs, the development trend of customs supervision measures of cross-border trade electronic commerce in the future is to realize the whole process supervision of cross-border trade electronic commerce, to realize information sharing and data coordination. Create a new mode of customs supervision and control.
【學(xué)位授予單位】：寧波大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F724.6;F752.5

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