Cross-border electronic commerce major is a specialized major in colleges and universities in China.
Cross-border electronic commerce refers to an international business activity in which transaction subjects belonging to different customs areas reach a transaction through e-commerce platform, make electronic payment and settlement, and deliver goods through cross-border electronic commerce logistics and remote storage, so as to complete the transaction. From 20 18 10 1 Finance Hengyuan Jujube Company, State Taxation Administration of The People's Republic of China, Ministry of Commerce and General Administration of Customs,
Implement new tax exemption regulations for e-commerce export enterprises in cross-border electronic commerce Comprehensive Experimental Zone. On 20 18 1 1 Month 2 1, Li Keqiang, Premier of the State Council of the People's Republic of China presided over the the State Council executive meeting, and decided to continue to improve cross-border electronic commerce's retail import policy, expand the scope of application, expand opening up and stimulate consumption potential.
Deploy and promote the construction of logistics hub layout, and promote the improvement of the quality and efficiency of national economic operation. According to the decision of the CPC Central Committee and the State Council, China will adjust cross-border electronic commerce's retail import tax policy from 20 19 1, raise the upper limit of goods enjoying preferential tax policies and expand the list.
Cross-border electronic commerce has developed on the basis of the Internet. Cyberspace is a new space relative to physical space, and it is a virtual but objective world composed of websites and passwords. The unique value standards and behavior patterns in cyberspace have had a profound impact on cross-border electronic commerce, making it different from the traditional trading methods and showing its own characteristics.
Business model:
China and cross-border electronic commerce are mainly divided into business-to-business (B2B) and business-to-consumer (B2C) trade modes. Under the B2B mode, enterprises mainly use advertisements and information release, and the transaction and customs clearance processes are basically completed offline, which is still traditional trade in essence and has been included in the general trade statistics of customs.
Under the B2C model, China enterprises directly face foreign consumers, mainly selling personal consumer goods, and the logistics mainly adopts air parcels, mail and express delivery. The main body of customs declaration is postal or courier companies, most of which are not within the scope of customs registration. Cross-border e-commerce is divided into export to cross-border e-commerce and import to cross-border e-commerce.