TITLE:
Research on Customs Administration to Cross-Border Electronic Commerce Importation under Taxation Measurement
AUTHORS:
Fan Li
KEYWORDS:
Tax Measurement, Cross-Border Electronic Commerce, Retail Import, Customs Administration
JOURNAL NAME:
American Journal of Industrial and Business Management,
Vol.7 No.5,
May
17,
2017
ABSTRACT: As a new
trading model, Cross-Border Electronic Commerce becomes an important tool to
motivate the transformation and upgrade of economics. The Taxation Measurement
on Retail Import of Cross-Border Electronic Commerce (“Taxation Measurement”)
approved by the State Council was implemented on April 8, 2016. This essay will
review the implementation of the taxation measurement from customs perspective;
discuss the customs administrative issues after the implementation and conduct
an analysis on the reasons for the issues, so as to explore solutions and new customs
administration model, which could be applied to the development of Cross-Border
Electronic Commerce model. Consequently, to practice customs administration
more efficiently and facilitate the trade model would become realizable.