Analysis of Main Operation and Compliance Risks in cross-border electronic commerce —— Taking Multiple Risks of Violation (IV)

Introduction: This paper is the fourth chapter of "Analysis of Main Operations and Compliance Risks of Cross-border E-commerce"-cross-border E-commerce bears a wide range of violation risks.

This series consists of six articles, from export return risk to intellectual property risk, analyzing cross-border e-commerce operation and compliance risk. The main contents cover six systems: cross-border e-commerce export return risk, cross-border e-commerce overseas warehouse operation risk, cross-border e-commerce export overseas tax risk, cross-border e-commerce violation risk, cross-border e-commerce payment risk and cross-border e-commerce intellectual property compliance risk.

20 13 the National People's Congress Standing Committee (NPCSC) and China officially started the legislative process of the e-commerce law of the People's Republic of China, and the State Council promulgated six national laws and regulations to support foreign trade cross-border electronic commerce ... thus, the prelude of cross-border e-commerce was opened, and 20 13 was called the first year of cross-border e-commerce.

The business process of exporting cross-border e-commerce is lengthy and involves many participants, involving cross-border e-commerce enterprises, operating platforms, cross-border payment enterprises, logistics enterprises and other main enterprises.

According to the customs business process and supervision process, in the prior supervision, cross-border electronic commerce platform enterprises, logistics enterprises, payment enterprises and other enterprises involved in cross-border electronic commerce's retail import business should go through the filing procedures with the local customs in accordance with the relevant provisions on the filing management of customs declaration units; An overseas cross-border electronic commerce enterprise shall entrust a domestic agent to go through the filing formalities at the customs where the agent is located and bring it into the customs credit management.

According to the customs clearance management of declaration list, domestic agents, payment enterprises and logistics enterprises of cross-border electronic commerce platform enterprises or cross-border electronic commerce enterprises should transmit electronic information such as transaction, payment and logistics to the customs through the "single window" of international trade or the customs clearance service platform of cross-border electronic commerce respectively, and bear corresponding responsibilities for the authenticity of the data.

In addition, in terms of post-event supervision, the Customs has made or transmitted false transactions, payments, logistics and other information related to "three orders" to facilitate secondary sales, and failed to examine the authenticity of consumer (subscriber) identity information, resulting in personal identity information or annual purchase quota being stolen, secondary sales and other enterprises that violate customs supervision regulations. Suspected of smuggling or violation of regulations, the customs shall handle it according to law; If a crime is constituted, criminal responsibility shall be investigated according to law.

It can be seen that in the cross-border e-commerce export link, other participants have also become the subject of crime. For example, the payment company illegally remitted funds into China without obtaining the Business License. At this time, cross-border e-commerce enterprises may be suspected of money laundering and will face the risk of freezing funds; The upstream supply chain falsely invoices, and cross-border e-commerce enterprises also have tax risks as the main body of procurement.

Therefore, in cross-border e-commerce business activities, upstream and downstream enterprises also need compliance management. Compliance management not only reduces its own business risks, but also reduces the risks of many enterprises in the industrial chain. Only by being vigilant can we avoid being punished by third-party enterprises.