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.