1. Focus on access in advance
Before starting cross-border e-commerce business, conduct a thorough investigation and risk assessment on enterprise access, commodity access, business operation, workplace, promotional activities, etc., assess the risk level of the enterprise, and ensure the authenticity and compliance of the subject of cross-border e-commerce activities from the source.
In terms of enterprise access management, cross-border e-commerce enterprises are checked to verify the authenticity and validity of the qualifications issued by relevant competent authorities; in terms of commodity access management, a commodity registration database is established to realize preliminary classification and irregular verification, and online shopping commodities are compared and screened against the positive list of cross-border retail imported commodities, and the entry of prohibited and restricted commodities is strictly controlled to reduce the risk of commodity access; in terms of business management, for enterprises that have newly applied or have not undergone initial risk verification, a survey and verification of supply chain processes and logistics tracks, the operating capabilities of the registration website, and the status records of cross-border imported commodity packages are carried out to determine the initial risk level; in terms of dynamic parameter management, dynamic adjustments are made with reference to the historical violation records of cross-border e-commerce enterprises, the regulatory requirements for key commodities in specific periods, and the matching analysis of consumer transaction behaviors; in terms of promotional behavior management, the reporting and review of e-commerce enterprises’ promotional activities, transaction monitoring and subsequent random inspections are strengthened to keep abreast of commodity prices, quantities and other factors in a timely manner to prevent tax losses caused by underreporting.
2. Focus on verification during the process
The comparison of the “three documents” is the core content of the in-process supervision and the basis for the establishment of a series of subsequent measures. Through verification means, the customs declaration data of imported e-commerce companies are randomly checked to strengthen the document review, tax management, logistics monitoring, account book management, etc. in the customs clearance process of cross-border e-commerce companies, so as to effectively ensure the authenticity and compliance of transactions, plug the loopholes in tax loss, comprehensively control inbound goods, and ensure that the accounts are consistent with the actual situation.
The risk point verification is as follows: the verification of documents is mainly based on the verification of the “three documents authenticity”, and through the comprehensive review of various documents, various risks such as false transactions can be effectively prevented; the verification of the “three elements” of taxation is carried out to avoid the risk of tax loss by checking whether the cross-border e-commerce enterprises and goods are declared in a standardized manner, whether they are correctly classified, and whether the price comparison is reasonable; the verification of bonded logistics places, strengthen the physical supervision of “online shopping bonded imports” goods entering and leaving the customs special supervision areas and bonded places, and strictly manage the logistics links such as checkpoints, warehousing, and transit customs to prevent risks such as smuggling and concealment; verify the registration information of the enterprise, improve the account book management, and implement trace management such as “entry, exit, transfer, and storage” for goods under the online shopping bonded import model through the account book.