【作者基本信息】 天津工业大学， 经济法学， 2015， 硕士
【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.
- 【网络出版投稿人】 天津工业大学