in recent years, the volume of cross-border e-commerce industry has been increasing, and the business forms have become increasingly diversified. According to different commodity flows, cross-border e-commerce can be divided into cross-border import and cross-border export; According to the nature of the transaction, it can be divided into cross-border retail transactions and business-to-business transactions. This issue will focus on sorting out the existing cross-border e-commerce import and export business models and comparing various models under the implementation areas, policy requirements, logistics models, etc., so as to provide reference for relevant enterprises to choose cross-border e-commerce import and export business models, and provide reference for local government departments to choose business models suitable for local characteristics in combination with local resource endowments, so as to facilitate consumers to understand the characteristics of cross-border e-commerce models and standardize industry development.

Cross-border e-commerce retail import business model and comparative analysis

According to the Notice of the Ministry of Commerce and other six ministries on Improving the Supervision of Retail Import in cross-border electronic commerce, cross-border e-commerce retail import refers to the consumption behavior of consumers in China who purchase goods from abroad through the operators of cross-border e-commerce third-party platforms and transport them into the country through "bonded online shopping import" or "direct purchase import". In addition, for cities outside the scope of application of Circular 486, cross-border bonded e-commerce retail import business can be carried out according to regulations through "online shopping bonded import A".

through the above three modes of cross-border e-commerce retail import, the policy requirements of cross-border e-commerce tax collection, list declaration, annual consumption quota and entry quarantine are the same, but the specific business processes are obviously different. The following will start with the business process and make a comparative analysis of several import models.

under the modes of "121 Online Shopping Bonded Import" and "1239 Online Shopping Bonded Import A", goods are transported to China in batches through international logistics, and enter the special customs supervision area or the special warehouse of bonded logistics center (hereinafter referred to as the area) for storage and stocking. After domestic consumers place orders for goods on the e-commerce platform, they go through the regional formalities and are delivered to domestic consumers by domestic logistics. The last article has explained the mode of "online shopping bonded import" in detail, so I won't repeat it here.

under the "961 direct purchase and import" mode, after consumers buy goods on the cross-border e-commerce platform, e-commerce enterprises or platform enterprises, payment enterprises and logistics enterprises respectively transmit "three-order information" to the customs. After the goods arrive at the customs supervision workplace, e-commerce enterprises or their agents go through the formalities of declaration and tax payment. Because of its advantages in the variety of goods, it is mostly adopted by cross-border e-commerce platforms and overseas e-commerce enterprises with a wide range of business categories. The specific business process of "961 Direct Purchase Import" is shown in Figure 1.

figure 1: "961 direct purchase import" business process

combined with the "online purchase bonded import" discussed in the previous issue, table 1 compares and analyzes the three modes.

Table 1: Comparison of cross-border e-commerce retail import modes

It should be emphasized that the Notice on Expanding Cross-border E-commerce Retail Import Pilot and Strictly Implementing Regulatory Requirements issued by the Ministry of Commerce and other six ministries recently extended the implementation scope of "121 Online Shopping Bonded Import" to almost all cities in the region, which means that the mode of "1239 Online Shopping Bonded Import A" will gradually withdraw from the historical stage.

Cross-border e-commerce export business model and comparative analysis

According to customs regulations, there are currently four modes of cross-border e-commerce export, including "121 special area export", "961 general export", "971 cross-border e-commerce B2B direct export" and "981 cross-border e-commerce export overseas warehouse" mode.

"121 special area export" is divided into two forms: "cross-border e-commerce special area parcel retail export" and "cross-border e-commerce special area export overseas warehouse retail", and the two forms of 121 were introduced in detail in the last issue. The following will further introduce the modes of "961 general export", "971 cross-border e-commerce B2B direct export" and "981 cross-border e-commerce export overseas warehouse".

under the "961 general export" mode, after overseas consumers place orders through the platform, e-commerce enterprises, their agents and logistics enterprises respectively transmit the "three orders information" to the customs in real time through the "single window" or the cross-border electronic commerce customs clearance service platform. When goods are exported, cross-border electronic commerce enterprises or their agents submit the declaration list to the customs, and go through the customs declaration formalities by means of "checking and releasing the list and summarizing the declaration". General export commodities that are not involved in export taxation, export tax rebate and license management in the cross-border e-commerce comprehensive test area, and whose single ticket value is less than RMB 5,, can go through the customs declaration formalities by means of "list verification and summary statistics".

since July 22, the modes of "971 cross-border e-commerce B2B direct export" and "981 cross-border e-commerce export overseas warehouse" have been piloted in some directly affiliated customs. According to Announcement No.75 of the General Administration of Customs in 22, the first batch of 1 customs offices including Beijing, Tianjin, Nanjing, Hangzhou and Ningbo officially started the pilot work. On September 1, 22, the Customs added 12 customs offices directly under Shanghai, Fuzhou, Qingdao, Chongqing, Chengdu and Xi 'an to carry out pilot projects. So far, the pilot of B2B export supervision of cross-border e-commerce has been expanded to 22. "971 B2B Direct Export of Cross-border E-commerce" refers to the mode that domestic enterprises directly export goods to overseas enterprises through cross-border logistics after reaching a transaction with overseas enterprises through cross-border e-commerce platform, and transmit relevant electronic data to the customs. "981 cross-border e-commerce export overseas warehouse" refers to the mode that domestic enterprises export goods to overseas warehouses through cross-border logistics, deliver them to overseas buyers from overseas warehouses after transactions are realized through cross-border e-commerce platforms, and transmit relevant electronic data to customs.

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