我国跨境电子商务法律规制研究

Research on the Legal Regulation of Cross-Border E-Commerce in China

摘要: 跨境电子商务是一种特殊的国际商业活动，是当下我国进出口贸易新的增长极。但跨境电子商务具有不同于传统电子商务的特性，这些特性使得我国当前跨境电子商务存在着法律法规体系不完善、监管模式复杂且难度大、消费者权益保护机制缺失以及税收征管难度大等发展问题。需要从完善相关法律法规体系、建立健全的跨境电子商务市场监管体系、建立消费者权益保护机制和健全我国跨境电子商务税收征管法律体系等方面着手加以解决。期望通过提出的问题及解决措施，能够助益我国跨境电子商务产业健康发展。

Abstract: Cross-border e-commerce is a special international business activity and a new growth pole of China’s import and export trade. However, cross-border e-commerce has some characteristics different from traditional e-commerce, which result in problems in the development of cross-border e-commerce in China, such as imperfect legal and regulatory systems, complex and difficult regulatory models, lack of consumer protection mechanisms, and difficulties in tax collection and administration. It is necessary to improve the relevant laws and regulations, establish a sound cross-border e-commerce market supervision system, establish a consumer rights and interests protection mechanism and improve the legal system of cross-border e-commerce tax collection and management. It is expected that the problems and solutions proposed can help the healthy development of China’s cross-border e-commerce industry.