中国法律知识资源总库论文库_硕士论文

跨境网络代购中海关监管制度的法律研究

【作者】 刘韫洋

【导师】 杨鸿雁

【作者基本信息】 天津工业大学, 经济法学, 2015, 硕士

【摘要】 随着消费者对海外商品需求日益凸显,网络购物中的跨境网络代购行业出现了前所未有的强劲发展势头。然而,跨境网络代购行业在为我国带来了巨大的经济效益的同时,也存在海关对代购商监管不到位等制度缺陷。笔者在分析了近几年相关研究文献之后,得知虽然学者们从不同学术视角就跨境网络代购的海关监管发表了自己的见解,但研究仍然存在缺陷。首先,学者对跨境网络代购中存在的问题的分析较为宏观,很少将问题剖析到具体的监管环节上;其次,对于跨境网络代购中海关监管法律制度的设计较为零散,没有形成系统的海关监管方案;最后,学者提出的很多优化建议相对笼统,制度可操作性有待加强。跨境网络代购在我国属于一种新兴的商业模式,目前仍然属于起步扩张阶段,因此海关的监管不应该过多地强调对其商业行为的限制,而是应该通过对海关监管制度的创新,努力营造更加良好的法律政策环境。因此,本文以保障国家经济利益安全和促进跨境网络代购健康有序发展为基本原则,首先分析我国跨境网络代购中的法律关系,然后以海关监管的目的和重点环节为切入点,分析其中存在的问题。指出在通关程序方面,存在对“个人自用物品”认定不清晰、通关物品登记制度不完善、对代购商的监控制度不健全的问题;在征税监管方面,存在估价制度不合理和对代购商监控制度不完善的问题;在后续监管方面,存在与第三方平台对接不够紧密、与其他监管部门联系有待加强和对违法行为的举报制度仍需完善的问题。最后,就如何完善跨境网络代购海关监管制度提出了几点设想:在通关登记制度方面,应当健全对代购商和通关物品的登记制度;在海关征税制度方面,应当完善海关估价制度和对逃税的处罚制度;在代购商监督制度方面,应当加强与其他监管部门的监管合作,优化通关物品信息查询制度和完善违法举报制度。

【Abstract】 With the growing demands for foreign goods, an unprecedented strong development momentum has appeared in the cross-border E-Agent purchase. However, despite the enormous economic benefits, the Customs law regulation has inefficient supervision for agents. Analyzing related literatures by scholars from different perspectives in recent years, the author learned that there were still flaws of these researches. First of all, these researches were macroscopic and rarely analyzed the specific regulatory problems. Secondly, the design of the Customs supervision legal system was relatively fragmented without a systematic supervision framework. Finally, the optimization suggestions were too general and needed to be specified for implementation.The cross-border E-Agent purchase being an emerging business model in the initial stage in our country, the Customs regulation does not mean restrictions on the business practices, but the innovation of Customs supervision system and creation of more favorable legal policy environment. Therefore, based on the principles of protecting the national interest and security and promoting the healthy and orderly development of the cross-border E-Agent purchase, the author first analyzed the legal relationships in the cross-border E-Agent purchase. Then, aim and key links of Customs supervision were highlighted and problems were proposed. In Customs clearance procedures, the identification of individual self-used articles was not clear, registration system was not advanced, and the buying agent monitoring system was not sound. In tax regulation, the appraisal system was not reasonable and the buying agent monitoring system was not sound. In subsequent regulation, the docking with third party was not close, contact with other regulators was loose and violation reporting system was lagged behind. Finally, the author suggested on improving the Customs supervision system. In Customs registration, an improved registration system for buying agents and goods should be developed; in tax regulation, the appraisal system should be improved and the punishment for tax evasion should be strengthened; in buying agent supervision, efforts should be made in cooperation with other regulators and the construction of customs clearance items information system and illegal reporting system.

【关键词】 跨境网络代购海关监管法律制度
【法学关键词】 跨境网络代购海关监管
【Key words】 Cross-border E-Agent purchaseCustoms supervisionLaw system
  • 【网络出版投稿人】 天津工业大学
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