跨境邮递物品海关监管研究详解.docx

PAGE  内容摘要：对跨境邮递物品进行明确定义，通过整理、归纳当下跨境邮递物品海关监管方式，并对照跨境快件的海关监管方式，突出跨境邮递物品海关监管的流程较为简易、 “个人物品”等词定义不明的情况。在此基础上，从海关服务经济、数据统计、维护国家安全三个方面分析跨境邮递物品所面临的主要问题，深入阐述跨境邮递物品海关监管的实质，结合国外监管做法及有关理论，提出解决的思路。 关键词：跨境邮递物品；海关监管 Abstract：This paper have clearly defined Postal articles of cross-border. Through collecting and summarizing current cross-border delivery of goods under customs supervision mode, compare with the cross-border express customs supervision, highlights cross-border delivery of goods under customs supervision and control process is more simple, and personal items do not have a clearly definition. On the basis of, from three aspects, which are the customs service economy, statistics, safeguard national security, analysis of main problems faced by the customs supervision of cross-border delivery of goods, in-depth discusses the essence of customs supervision of cross-border postal articles, combined with foreign regulatory practices and relevant theories, put forward some ideas to solve these problems. Key words：Cross border postal articles; customs supervision 目 录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc275263942 第一章 绪论  HYPERLINK \l _Toc275263944 （一）选题背景及意义 1  HYPERLINK \l _Toc275263944 （二）文献综述 1  HYPERLINK \l _Toc275263945 （三）研究内容及创新点 5  HYPERLINK \l _Toc275263947 第二章 跨境邮递物品海关监管工作概述  （一）跨境邮递物品的定义 HYPERLINK \l _Toc275263948  7 （二）跨境邮递、快件物品海关监管的现状比较 HYPERLINK \l _Toc275263949  7 第三章 跨境邮递物品海关监管所面临的问题 （一）跨境邮递物品海关监管的特点 HYPERLINK \l _Toc275263948  11 （二）跨境邮递物品海关监管所面临的问题 HYPERLINK \l _Toc275263949  11 第四章 国外跨境邮递物品海关监管的经验借鉴 （一）国外跨境邮递物品海关监管的做法 HYPERLINK \l _Toc275263948  14 （二）跨境邮递物品海关监管的相关理论 HYPERLINK \l _Toc275263949  15 第五章 探索海关对跨境邮递物品实施有效监管的途径 （一）跨境邮递物品海关监管的目的和实质 HYPERLINK \l _Toc275263948  17 （二）跨境邮递物品有效监管的途径 HYPERLINK \l _Toc275263949  19  HYPERLINK \l _Toc275263950 结语 22  HYPERLINK \l _Toc275263951 附录 22  HYPERLINK \l _Toc275263953 参考文献 24  HYPERLINK \l _Toc275263954 致谢   上海海关学院毕业论文  PAGE \* MERGEFORMAT