Practical Problems in the Customs Supervision on Cross-Border E-Commerce Goods and Its Solutions

摘要

With the rapid development of the Internet, the sales model of goods has changed. The prosperity of cross-border e-commerce has brought new challenges to traditional customs regulation. Under the impact of the new trade model such as cross-border e-commerce, China's customs' existing regulatory rules and tariff system have to be improved. There are conflicts between Law enforcement rights of customs and the interests of administrative counterparts. China makes efforts to construct service-oriented customs; customs enforcement of cross-border e-commerce needs more supervision. Therefore, improving the level of customs clearance services and rationally optimizing the customs taxation system are realistic solutions to problems brought about by cross-border e-commerce trade.