中国地质大学长城学院本科毕业论文题目我国跨境电子商务海关监管研究院别经济学院专业国际经济与贸易学生姓名张志豪学号012130228指导教师杨丽职称教授2017年4月15日我国跨境电子商务海关监管研究摘要随着电子商务的飞速发展以及经济全球一体化进程的不断加速，新型的服务经济形态如网络购物、网络海外代购等各类新兴跨境贸易电子商务业务不停涌现，这些新的服务形态以其快速、方便、品种多样性等特点，逐渐被广大消费者所认可和喜欢，占领的市场份额不断扩大，发展的潜力巨大，但是，同时也给海关监管提出了新的挑战。对于不断发展的跨境贸易电子商务采取有效监管，规范其经营行为的同时，促进这一新型服务行业的健康发展，是当前海关所面临的一个急需解决的问题。本文主要通过对中国跨境电子商务发展现状、海关监管现状及存在的问题来入手，利用案例分析法、文献研究法分析出海关监管问题的具体内容、原因及对策，提出“抓重点、破难点、定基点”的构建思路，探讨了跨境贸易电子商务模式办理报关出境的法理依据，引入特殊监管区域，构建出确实符合当前法律法规、以与海关监管相关价值管理为导向、符合均衡各方利益的要求的海关监管模式。关键词：电子商务；跨境贸易；海关监管ABSTRACTWiththerapiddevelopmentofelectroniccommerceandtheglobaleconomicIntegrationprocessaccelerating,modelofserviceeconomysuchasnetworkshopping,networkabroadbuyonsomeone’sbehalfandotherkindsofnewcross-bordertradee-commerceserviceshaveemerged,thesenewserviceformwithitsfast,convenient,rich,varietyandothercharacteristics,graduallyacceptedandfavoredbyconsumers,occupationtheexpandingmarketshare,developmentpotentialtremendous,butatthesametime,italsobringsnewchallengetothesupervisionofthecustoms.Withthegrowingcross-bordertradee-commerceimplementationofeffectivesupervision,standardizeitsbusinessbehaviorandpromotethehealthydevelopmentofthenewserviceindustry,isanurgentproblemfacingthecurrentcustoms.ThisarticlemainlyanalyzesthecurrentsituationofChinesecross-bordere-commercedevelopment,thecurrentstatusofcustomssupervisionandtheexistingproblems,andanalyzesthespecificcontent,causesandcountermeasuresofcustomssupervisionbycaseanalysisandliteratureresearch.Thisarticleexploresthejurisprudencebasisofcross-bordertradee-commercemodelforcustomsclearance,introducesspecialregulatoryregions,andconstructsthebasiclawsandregulationsinlinewiththecurrentlawsandregulationstocontrolthevalueofcustoms-relatedvaluemanagementOriented,inlinewiththeinterestsofallpartiestobalancetherequirementsofthecustomssupervisionmode.Keywords:ElectronicCommerce;Cross-borderTrade;CustomsSupervision目录TOC\o"1-3"\h\uHYPERLINK\l"_Toc483568492"1前言PAGEREF_Toc483568492\h1