Proceedings of the 6th International Conference on Management Science and Management Innovation (MSMI 2019)

Research on the Application of Customs Supervision on Cross-border Import E-commerce Retail Business from the Perspective of Blockchain

Authors
Ming Li, Shi-Ping Guan, Ran-Ran Du
Corresponding Author
Ming Li
Available Online June 2019.
DOI
https://doi.org/10.2991/msmi-19.2019.14How to use a DOI?
Keywords
Cross-border import of e-commerce retail business, Customs supervision, Blockchain technology.
Abstract
Although relevant regulatory policies for cross-border import e-commerce retail business are constantly updated and improved, there are still problems such as inadequate management, low efficiency and high cost in customs supervision. In particular, the tax rate policy, list system and document supervision of the new policy all put forward higher requirements for the supervision ability and supervision efficiency of the customs. We try to build a new customs supervision model based on the characteristics of blockchain technology to solve this contradiction. The new customs supervision model takes the goods orders, payment documents and logistics documents of cross-border import e-commerce retail business as the entry point. The regulatory model is closely integrated with the content of the new policy to promote the implementation of the new policy. We will improve the quality and efficiency of customs supervision, close loopholes in tax supervision, and promote the healthy development of cross-border e-commerce retail business.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Proceedings
6th International Conference on Management Science and Management Innovation (MSMI 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
June 2019
ISBN
978-94-6252-741-6
ISSN
2352-5428
DOI
https://doi.org/10.2991/msmi-19.2019.14How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Ming Li
AU  - Shi-Ping Guan
AU  - Ran-Ran Du
PY  - 2019/06
DA  - 2019/06
TI  - Research on the Application of Customs Supervision on Cross-border Import E-commerce Retail Business from the Perspective of Blockchain
BT  - 6th International Conference on Management Science and Management Innovation (MSMI 2019)
PB  - Atlantis Press
SP  - 74
EP  - 78
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-19.2019.14
DO  - https://doi.org/10.2991/msmi-19.2019.14
ID  - Li2019/06
ER  -