服装跨境电商业务发展预案.docVIP

内容摘要: 近几年，跨境电商的快速发展，优化了国民的消费结构和促进了国家外贸的回升。但是在服装行业，存在着诸如：课税对象、交易行为、完税价格难以准确认定；对海淘的监管力度不够；监管的科技水平有待提高等问题。 因此，加强对服装跨境电商业务发展与海关监管对策研究刻不容缓。 经充分查阅相关文献后，文章按照风险管理流程，对新形势下服装跨境电商业务发展与海关监管进行研究。主要包括三部分：1.运用鱼骨图分析法，查找出服装跨境电商业务发展与海关监管风险环节和风险点，并根据分析情况构造出原因型鱼骨分析图，从而确定风险发生的原因及其发生的可能性。；2.运用博弈论分析法，对已查找出的风险点进行评价，分析海关如何应对服装跨境电商，以及服装跨境电商对海关监管应做出的经营调整，实现双方共赢，海关防好风险，企业守住经营底线。并结合相关服装电商的案例进行解释说明；3.根据海关对服装电商的监管状况，在上述基础上提出相应建议。 关键词：鱼骨图分析法；博弈论分析法；服装跨境电商；风险管理 Abstract: In recent years, the rapid development of cross-border e-commerce has optimized the structure of national consumption and promoted the upturn in Chinas foreign trade. However, there exist a certain amount of problems in the field of clothing, such as difficulties in identifying taxation objects, transaction behaviors, and dutiable value accurately, the inadequate supervision on overseas online shopping and the improvement of the technological level of supervision. Therefore, strengthening the research on the development of clothing industry’s cross-border e-commerce as well as countermeasures of customs supervision is a task which brooks no delay. Based on full reference from pertinent literature, the paper, according to the process of risk management, does a research on development of clothing industry’s cross-border e-commerce and customs supervision under new situation. It includes three parts mainly: Firstly, under the guidance of fish bone analysis method, the paper finds out the risk parts and points of the development of clothing industry’s cross-border e-commerce and customs supervision. Besides, in accordance with the situation which has been analyzed, the author constructs fish bone analysis diagram of reasons, thus making sure what reasons behind the risk and the possibility of its occurrence. Secondly, based on game theory analysis method, the paper makes comments on risk points which have been found, analyzes how did the customs cope with the clothing industry’s cross-border e-commer