Regulatory Measures and Difficulties Analysis of Online Shopping Bonded Import Business

1. Focus on access beforehand

Before the launch of cross-border e-commerce business, conduct thorough inspections and risk assessments on enterprise access, product access, business operations, workplaces, promotional behaviors, etc., assess the risk level of the enterprise, and ensure cross-border The authenticity and compliance of e-commerce activity entities. In terms of enterprise access management, cross-border e-commerce companies are inspected to verify the authenticity and validity of qualifications issued by relevant competent authorities; in terms of commodity access management, a commodity registration database is established to achieve preliminary verification of classification and irregular intervals. Conduct verifications, compare and screen online shopping products against the positive list of cross-border retail imported goods, and strictly control the entry of prohibited and restricted goods to reduce commodity access risks.

2. Focus on verification during matters

The comparison of “three orders” is the core content of in-process supervision and the basis for the establishment of a series of subsequent measures. Through verification means, we randomly check the customs declaration data of imported e-commerce and strengthen the document review of the customs clearance process of cross-border e-commerce enterprises. Tax management, logistics monitoring, account book management, etc., to effectively ensure the authenticity and compliance of transactions, plug tax leakage loopholes, comprehensively control incoming goods, and ensure that the accounts are consistent with the facts. The verification of risk points mainly includes: verifying the authenticity of the “three documents”, and effectively preventing various risks such as false transactions through comprehensive review of various documents; verifying the “three elements” of taxation, through checking the cross-border e-commerce enterprises and Whether goods are declared in a standardized manner, classified correctly, and price comparisons are reasonable to avoid the risk of tax loss; strengthen Supervise the physical goods of “online shopping bonded import” goods entering and exiting special customs supervision areas and bonded sites, strictly manage logistics links such as checkpoints, warehousing, and customs transit, and prevent risks such as entrainment and hiding; improve account book management, and monitor online shopping bonded imports Commodities under the model are managed through account books such as “in, out, transfer, deposit” and other traces.

3. Focus on auditing afterwards

Use big data means and diversified intelligent monitoring to summarize and integrate the risk clues discovered in all aspects before and during the incident, and build a risk control and management system with “mystery buyer”, “risk profiling” and “qualification verification management” as the core. Manage innovation chains to increase detection rates. Carry out online inspections and analysis to verify the authenticity of e-commerce enterprise transactions; introduce intermediaries to carry out inventory management, and combine customs inspections to conduct inspections and comparisons of goods in the warehouse; use big data analysis to accurately profile enterprises and review enterprises beforehand , conduct centralized summarization of the risk issues discovered during the event monitoring and post-event verification, and assess the risk level of the enterprise; based on the results of the enterprise portrait, conduct differentiated management of the enterprise and implement classified management according to different risk levels; rely on the risk level and portrait results in subsequent disposals , give the enterprise corresponding treatment. Timely adjust the credit rating of illegal smuggling e-commerce companies in accordance with relevant regulations, promote the implementation of strict supervision measures for untrustworthy e-commerce companies in all aspects of customs clearance, and joint disciplinary measures by relevant national departments.

4. Inline focuses on tapping potential

In terms of supervision, the characteristics of illegal behaviors were summarized from four aspects: tax-related risks, security access risks, enterprise risks, and logistics risks, and an intelligent screening model for illegal behaviors of cross-border e-commerce enterprises was constructed; in terms of taxation, a model was constructed A basic database for cross-border e-commerce import price analysis, targeted multi-dimensional analysis of special commodities and taxes, and timely audits; in terms of crackdowns, corporate risk files have been established, and case analysis and discussion mechanisms for commodities or entities have been regularly carried out. Efforts will be made to increase the success rate of handed-over clues.

5. External cooperation focuses on leveraging strength

Increase data exchange with the information systems of taxation, foreign exchange and other departments, share data on cross-border transactions of e-commerce companies, logistics companies, payment companies, etc., especially increase the number of people who steal personal identity information to fake orders and transmit false payments. Comprehensive control of illegal smuggling activities such as data and under-reporting of prices, carry out monitoring and joint investigation of abnormal capital flows, achieve information exchange, resource sharing, joint prevention and control, and form a cross-border e-commerce coordinated supervision system. Explore the signing of cooperation agreements with logistics companies to cooperate in combating illegal activities, and provide convenient supervision measures to logistics companies with high credibility.

6. Analysis of regulatory difficulties

The online shopping bonded import business has the characteristics of multiple corporate roles, long supervision chain, fragmented information, fast inspection and release of single goods, and large data scale. Products in the front list are exempt from registration, tariff-free and “VAT + consumption tax” “Under the preferential policy environment of 70% taxation, safe access risks and non-safe access risks have become more prominent, which has put forward higher requirements for customs to strengthen risk prevention and control and actual supervision. On-site customs often encounter problems such as difficulty in analysis, verification, standardization, and co-management during the actual supervision of online shopping bonded import business. First, it is difficult to analyze. On-site customs fails to master massive amounts of basic data, lacks practical batch analysis tools, and has limited means of verifying data, discovering problems, and mining clues. Second, it is difficult to verify, due to the complex role relationships in the business chain and the long chain of clues. The information is fragmented and the value of a single ticket is small, making it difficult for inspection and anti-smuggling departments to verify; third, it is difficult to regulate, and most business links only have macro-standards that can be “big and easy”, and specific operations are There is a lack of guidance and the information system needs to be improved; fourth, joint management is difficult. The business chain involves multiple departments such as public security, market supervision, and finance. Commercial services involve different entities such as platform companies, payment companies, and logistics companies. Data terminals directly face thousands of companies. However, various departments and customs have not yet formed a full-chain and multi-faceted supervision system for cross-border e-commerce, and the flow of goods, capital, and information are still relatively fragmented and isolated.