第三方网络支付作为我国电子商务领域的主要支付方式,我国相关监管和立法已明显滞后于第三方网络支付的爆炸式增长,笔者认为对第三方网络支付进行法律监管研究具有极大的必要性与急迫性。本文以第三方网络支付的界定为基础,探讨目前我国法律法规对第三方网络支付的监管现状与现行监管体制的不足之处,并对目前监管体制提出制定更高位阶的法律规范、明确沉淀资金孳息的权属以及保障消费者在第三方网络支付中的权益等完善建议,期冀促进网络支付健康发展。Third-party online payment, as the main payment method in China’s e-commerce field, has experienced explosive growth, but the relevant regulation and legislation in China have lagged behind significantly. Therefore, it is of great necessity and urgency to conduct legal regulation research on third-party online payment. Based on the definition of third-party online payment, this paper discusses the current regulatory status and the shortcomings of the current regulatory system regarding third-party online payment in China’s laws and regulations, and puts forward suggestions for improving the current regulatory system, such as formulating higher-level legal norms, clarifying the ownership of accumulated funds’ interest, and safeguarding the rights and interests of consumers in third-party online payment. The aim is to promote the healthy development of online payment.
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.
