AJIBM  Vol.7 No.5 , May 2017
Research on Customs Administration to Cross-Border Electronic Commerce Importation under Taxation Measurement
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.
Cite this paper: Li, F. (2017) Research on Customs Administration to Cross-Border Electronic Commerce Importation under Taxation Measurement. American Journal of Industrial and Business Management, 7, 581-590. doi: 10.4236/ajibm.2017.75043.

[1]   Li, J.L. (2016) Fare to “Parcel Tax”, Where Is the Path for Cross-Border E-Commerce—Take the Development of Yiwu Cross-Border E-Commerce as Example. Zhejiang Economy, No. 15, 58-59.

[2]   She, J.M. (2015) The Development of Cross Boarder E-Commerce Import Business and Reform of Mail Channel Customs Supervision. Journal of Customs and Trade, No. 2, 70-78

[3]   Chen, F.T. (2010) A Preliminary Study to the Customs Postal Supervision: The Angle of New Public Service. Fudan University, Shanghai.

[4]   Li, H.L., Cheng, H. and Wong, W. (2016) Study of the Strategy to Achieve Modernization of the Customs Tax Management in the Perspective of Trade Facilitation. Chinese Public Administration, No. 6, 62-66.

[5]   Fan, W.C. (2015) The Development to Cross-Border E-Commerce and the Transformation of Foreign Trading Mode in Our Country. Foreign Economic Relations & Trade, No. 1, 4-7.

[6]   Mao, D.G. (2015) Study of the Issues of Customs Tax Levy and Management of Cross-Border E-Commerce. Practice in Foreign Economic Relations and Trade, No. 12, 26-29.