跨境电商监管的困境及求解——以区块链技术的应用为视角.pdfVIP

笔 企业经L济2022年第2期 跨境电商监管的困境及求解 ——以区块链技术的应用为视角 □梅傲李海燕 ［摘要］新冠肺炎疫情全球肆虐一方面导致一般贸易遭受重创 但另一方面也使得跨境电商异军突起 逐步成为跨境贸易转 型的新方向 。对跨境电商进行监管面临偷逃漏税频发、检验检疫受阻 、贸易数据失实 、市场秩序遭受破坏等诸多新问 题 。作为解决信任成本的一项新兴技术 区块链技术与跨境电商监管需求具有较高契合度 。本文通过分析当前区块链 技术的政策条件、技术条件以及建链基础条件的可行性 继而提出构建以海关为核心的联盟链监管体系方案思路 以 实现对跨境电商全流程监管 提高服务能力和监管水平 助力跨境电商行业发展。 ［关键词］跨境电商；监管体系；区块链技术 冲图分类号］F724.6 ［文献标识码］A ［文章编号］1006-5024（2022）02-0132-08 ［DOI］ 10.13529/j. cnki. enterprise. economy.2022.02.015 ［基金项目 ］司法部国家法治与法学理论项目 “粤港澳大湾区建设中的法律冲突及解决研究” （项目编号： 18SFB3045） ［作者简介］梅 傲 西南政法大学国际法学院教研室主任 、副教授 研究方向为国际商法； 李海燕 西南政法大学国际法学院海外利益保护研究中心研究员 研究方向为国际商法 。（重庆401120） Abstract： On the one hand, the global outbreak of COVID-19 has caused heavy losses to general trade, but on the other hand, it has also made cross-border e-commerce emerge as a new force and gradually become a new direction for cross-border trade transformation. The supervision of cross -border e -commerce faces many new problems, such as frequent tax evasion, blocked inspection and quarantine, inaccurate trade data, and the destruction of market order. As an emerging technology to solve the cost of trust, blockchain technology has a high degree of fit with the regulatory needs of cross-border e-com­ merce ・ Based on the analysis of the current policy conditions, technical conditions and the feasibility of basic chain build­ ing conditions of blockchain technology, this paper puts forward the idea of building a supervision system of alliance chain with customs as the core, so as to realize the supervision of the whole process of cross-border e-commerce, improve the service ability and supervision level, and help the development of cross-border e—commerce industry. Keywords： cross-border e-commerce; supervision system; blockchain technology —、弓I言 近年来，作为新兴业态的跨境电商发展势头强劲，已然成为我国外贸经济增长的重要中坚力量。尤