1 Classification of mainstream cross-border e-commerce models

There are four types of cross-border e-commerce customs clearance models, namely "general import" (vertical import) and "bonded import" ", general export" and "bonded export". Among them, "bonded import" can be divided into "collection mode" and "stocking mode". This article focuses on the general import (B2C) and bonded import (B2B2C) models. General import refers to mailing goods directly from abroad to consumers through other traditional methods. This model is express customs clearance without customs documents, which is what we usually The so-called "overseas shopping" and "bonded import" refer to online purchases by consumers of imported goods that are consigned and sold by foreign companies in bonded areas. After the order information, payment information and logistics information are compared and consistent on the customs clearance comprehensive service platform, they will be included in the purchase. Customs cross-border e-commerce trade special statistics can be divided into "collection mode" and "stocking mode". "Consolidation mode" orders first. Merchants package multiple sold goods together and transport them to the bonded warehouse of the cross-border e-commerce platform in the bonded port area through international logistics. The cross-border e-commerce platform handles customs clearance procedures for each commodity. After customs inspection and release, the cross-border e-commerce platform will The e-commerce platform delivers the orders to consumers in the "stocking mode". Merchants stock overseas goods in batches to the cross-border e-commerce platform's bonded warehouse under customs supervision. After consumers place an order, the cross-border e-commerce platform handles customs clearance procedures for each item according to the order. After customs inspection and release, the cross-border e-commerce platform will The e-commerce platform delivers the goods to consumers.

2. Situation of cross-border e-commerce pilot cities

According to Guobanfa [2013] No. 89, starting from October 1, 2013, Shanghai, Chongqing, Hangzhou, Ningbo, and Zhengzhou At the same time, they became the first five cities in the country to pilot cross-border e-commerce. Since then, cities such as Guangzhou and Shenzhen have been added. In 2014, the General Administration of Customs issued "Announcement No. 56" and "Announcement No. 57" successively, which clarified the supervision process and scope of cross-border import and export items and goods. The customs also launched new supervision codes "9610" and "1210". . Judging from the pilot situation, the e-commerce management departments of each pilot city have made various attempts to implement policies and introduced their own preferential measures. Most cities also have customs clearance service platforms and corresponding warehousing and sorting. On the line, how to ensure the reduction of comprehensive costs, optimization of core processes such as customs clearance, foreign exchange settlement, and tax refunds after "sunshine", and maximize the efficiency of local government supervision, all regions are trying based on local characteristics.

3 Overview of the cross-border e-commerce import model with third-party payment as the core

The cross-border e-commerce import model with third-party payment as the core is shown in Figure 1. The third-party payment company directly transmits the "three orders" information (payment, order, logistics information) to the customs. The customs where the goods are located compares the "three orders" information and then releases it, realizing a full-port customs clearance model of "local declaration and off-site release". This model has two prerequisites: (1) the General Administration of Customs builds a national unified cross-border e-commerce import platform, and like traditional general trade, customs data is networked; (2) payment companies integrate offline logistics companies.

4. Classification of cross-border e-commerce import models with third-party payment as the core

The specific transaction process of overseas "overseas shopping" direct mail is: The first step is for consumers to Purchase goods on the e-commerce platform, and place an order after reaching an agreement with the seller on the price, quantity, and quality of the goods; in the second step, the consumer uses a third-party payment tool to pay for the order and withhold tariffs (in actual transactions, use bank deposits or The credit card payment method transfers the payment to a third-party payment instrument); the third step, the third-party payment notifies the seller that the payment has been made; the fourth step, the seller delivers the goods to the buyer in accordance with the contract, and the goods arrive at the customs supervision area; the fifth step, The seller submits the transportation documents to third-party payment, that is, the waybill number; in the sixth step, the third-party payment sends the payment information, waybill number, and logistics information to the domestic port customs for declaration; in the seventh step, the customs "three orders" information comparison After passing the inspection, the goods and packages pass through the customs supervision area sorting line for inspection; the eighth step is to deliver the express package to the consumer; the ninth step, after the consumer receives the goods, confirms that the goods comply with the agreement and notifies the third party to pay; the tenth step , the third-party payment will pay the money to the seller (see Figure 2). The specific transaction process of the "bonded import" collection model is: the first step is for consumers to purchase goods on the cross-border e-commerce platform, and after reaching an agreement with the seller on the price, quantity, and quality of the goods, place an order; the second step is to The consumer uses a third-party payment tool to pay for the order and withhold duties (in the actual transaction, use bank deposit or credit card payment method to transfer the money to the third-party payment tool); the third step, the third-party payment notifies the seller that the payment has been made; the fourth step In the first step, the seller packs the small packages overseas according to the order. After accumulating a container of small packages, the unified container is shipped to the bonded port area; in the fifth step, the seller submits the transportation documents to a third party for payment, that is, the waybill number; In the sixth step, the third-party payment sends the payment information, waybill number, and logistics information to the domestic port customs for declaration; in the seventh step, after the customs compares the "three orders" information and passes it, the goods package enters the customs supervision area sorting line for inspection; In the eighth step, the express package is delivered to the consumer; in the ninth step, after the consumer receives the goods, he confirms that the goods comply with the agreement and notifies the third party to pay; in the tenth step, the third party pays the money to the seller (see Figure 3). The specific transaction process of the "bonded import" stocking model (B2B2C) is: the first step, the cross-border e-commerce enterprise imports a batch of goods from abroad to the domestic bonded port area; the second step, the consumer purchases on the cross-border e-commerce platform Bonded goods, and after reaching an agreement with the seller on the price, quantity, and quality of the goods, place an order; in the third step, the consumer uses a third-party payment tool to pay for the order and withhold duties (in actual transactions, bank deposits or credit card payments are used to pay the The payment is transferred to a third-party payment tool); in the fourth step, the third-party payment informs the seller that the payment has been made; in the fifth step, the seller delivers goods to the buyer from the bonded port area as agreed in the contract, and the goods arrive at the customs supervision area; in the sixth step, The seller submits the transportation documents to third-party payment, that is, the waybill number; in the seventh step, the third-party payment sends the payment information, waybill number, and logistics information to the domestic port customs for declaration; in the eighth step, the customs compares the "three orders" After the information is passed, the goods package enters the customs supervision area for inspection; in the ninth step, the express package is delivered to the consumer; in the tenth step, after the consumer receives the goods, he confirms that the goods comply with the agreement and notifies the third party to pay; eleventh step In the next step, the third-party payment pays the money to the seller (see Figure 4).

5 Advantages of the cross-border e-commerce import model with third-party payment as the core End-to-end exchange purchase and postal tax data, terminal logistics information and consumer personal credit information are all traceable, and responsibilities can be checked, which greatly improves the credibility and competitiveness of cross-border e-commerce transactions.

(2) Cross-border e-commerce platforms no longer need to submit ID card information separately. On the one hand, the customs can directly call the payer's real-name authenticated ID card information through the payment information. On the other hand, it can also detect whether the order amount is consistent with the payment amount to further standardize supervision.

(3) Ensure that personal postal taxes are included in the national treasury. When consumers pay for goods, the third-party payment has withheld the personal postal tax in advance and the entire process is electronic.

This move will officially bring tax-evading "overseas shopping" small parcels under customs supervision, and pay a personal postal tax ranging from 10 to the national treasury, filling the national treasury.

(4) Comply with foreign exchange management requirements and avoid money laundering. Third-party payment assumes the role of "comprehensive network management", integrates data from multiple banks, and strictly follows the requirements of the State Administration of Foreign Exchange for international declarations to declare the balance of payments, collect statistics on the 50,000 foreign exchange settlement quota for the next year based on personal ID cards, and report to the Bank on time. The Foreign Exchange Management Department submits the foreign exchange payment business data report of the payment institution, and uses the electronic form system to ensure that the source of the transaction is authentic and reliable, the data submission is accurate, and money laundering is avoided.

(5) Avoid duplicate construction of sorting lines and warehousing facilities in various places, improve sorting efficiency, review customs clearance efficiency, and save front-line customs manpower. After "local declaration and off-site release", it not only ensures that coastal and other customs The use of hardware facilities also avoids repeated construction in various places.

(6) Facilitate “big data” analysis. Third-party payment can comprehensively analyze the source of goods, sales place, off-peak and peak seasons of various goods, and marketable areas.

(7) Comply with the confidentiality requirements of e-commerce enterprise customer resources. If a large e-commerce company integrates other e-commerce companies in the region to upload "three orders" information, the customer resources and product source information of other e-commerce companies may be leaked. If e-commerce transactions are uploaded in separate ways, the customs in a region will face thousands of companies and open countless system ports. The use of third-party payment to integrate the "three orders" upload not only meets the confidentiality requirements of e-commerce enterprises' customer resources, but also avoids the waste of customs system resources.

6 Thoughts on the cross-border e-commerce import model with third-party payment as the core

Cross-border e-commerce has experienced "barbaric growth" and rapid evolution from gray customs clearance to the "sunshine" zone. The process provides domestic consumers with more choices under the condition of information asymmetry. It can be said that it has unknowingly changed the public's living and consumption habits, integrating personal consumption needs that cannot go abroad and potential overseas shopping needs, forming a It is a useful supplement to traditional retail and keeps part of the tariffs lost in overseas personal travel consumption demand in the country. The author believes that continued development requires greater wisdom and courage in “top-level design”. First, the General Administration of Customs has established a national unified cross-border e-commerce import platform and put customs data on the Internet. The second is that payment companies integrate offline logistics companies. Third, third-party payment must have the ability to fully respond to risks. Fourth, third-party payment requires strong marketing and promotion.