跨境电子商务保税仓发货模式中的法律监管问题研究
Research on Legal Supervision Issues in the Delivery Mode of Cross-Border E-Commerce Bonded Warehouse

随着跨境电子商务的快速发展，保税仓发货模式因其高效和便捷性逐渐普及。然而，该模式也引发了一些法律和税收合规性问题。本文主要分析保税仓发货模式中的税收管理、海关监管和电子商务平台责任问题，探讨现行法律在应对保税仓发货模式中对于商家违法违规行为时的不足，并提出相应完善建议。研究表明，通过改进法律监管措施，不仅能够提升保税仓发货模式的合规性，还能有效保障消费者权益，为跨境电商的健康发展奠定法律基础。
With the rapid development of cross-border e-commerce, the bonded warehouse delivery mode has gradually become popular because of its efficiency and convenience. However, the model also raises some legal and tax compliance issues. This paper mainly analyzes the tax management, customs supervision and e-commerce platform liability issues in the bonded warehouse delivery model, discusses the shortcomings of the current law in dealing with the illegal behaviors of merchants in the bonded warehouse delivery model, and puts forward corresponding suggestions for improvement. The research shows that by improving legal supervision measures, it can not only improve the compliance of the bonded warehouse delivery model, but also effectively protect the rights and interests of consumers, and lay a legal foundation for the healthy development of cross-border e-commerce.