《跨境電子商務雙語教程》案例庫CaseBankfor《BilingualCourseofCross-borderE-commerce》2025年7月InJuly2025

Chapter7Cross-borderE-commercePaymentsandSettlements第7章跨境電商支付與結算Case1：TheStateAdministrationofForeignExchangeofChinareported10casesofillegaltradingofforeignexchangeforcross-bordergambling,withamaximumpenaltyof4.1millionYuanOnAugust8,202*,areporterfromtheBeijingBusinessDailynotedthattheStateAdministrationofForeignExchangeofChinarecentlyreported10casesofillegalforeignexchangetradingforcross-bordergambling.Thetimeinvolvedinthese10casesrangedfromOctober2017toOctober2019.Thepunishmenttargetswereindividuals,andtheamountofpunishmentrangedfrom86000Yuanto4.1millionYuan.AccordingtotheintroductionoftheSAFE,relevantpunishmentinformationisincludedinthecentralbank'screditreportingsystem.Fromthecontentofthenotice,inthese10casesofillegalforeignexchangetradingforcross-bordergambling,4peopleillegallyboughtandsoldforeignexchangebyswipingcardsthroughPOSmachinesofdomesticmerchantswhoillegallymovedoverseas,andtheother6peopleillegallyboughtandsoldforeignexchangethroughundergroundbanksforcross-bordergambling.Amongthem,thecasewiththehighestpenaltyamountwasZhao,anativeofShanxiProvince,whoillegallytradedfourforeignexchangetransactions(equivalenttoUS$5.989million)throughundergroundbanksfromSeptembertoNovember2018foroverseasgamblingactivities,whichconstitutedillegaltradingofforeignexchange.AccordingtoArticle45oftheRegulationsontheAdministrationofForeignExchange,afineof4.1millionYuanwasimposed.Source:BeijingBusinessDaily2022-08-08Question:PleaselistChina'slegalprovisionsonindividualforeignexchange.案例1：中國國家外匯管理局通報10起非法買賣外匯用于跨境賭博案例，最高被罰410萬202*年8月8日，北京商報記者注意到，中國國家外匯管理局日前再度通報10起非法買賣外匯用于跨境賭博案例。這10起案例涉及的時間從2017年10月到2019年10月，處罰對象均為個人，被罰金額在8.6萬元至410萬元間不等。按照外匯局介紹，相關處罰信息均納入央行征信系統(tǒng)。從通報的內(nèi)容看，這10起非法買賣外匯用于跨境賭博案例中，有4人通過非法移機境外的境內(nèi)商戶POS機刷卡來非法買賣外匯，另外6人則是通過地下錢莊非法買賣外匯用于跨境賭博。其中，被罰金額最高的一起案例是山西籍趙某，其在2018年9月至11月，通過地下錢莊非法買賣外匯4筆折合598.9萬美元，用于境外賭博活動，構成非法買賣外匯行為。根據(jù)《外匯管理條例》第四十五條，處以罰款410萬元人民幣。資料來源：北京商報2022-08-08問題：我國對個人外匯兌換有什么規(guī)定？ReferenceAnswers：AccordingtoArticle2ofDetailedRulesfortheImplementationoftheMeasuresfortheAdministrationofIndividualForeignExchange,thedailyindividualsettlementofforeignexchangeandthedomesticindividualpurchaseofforeignexchangearesubjecttotheannualtotalamountmanagement.ThetotalannualamountisequivalenttoUS$50000perpersonperyear.參考答案：根據(jù)《個人外匯管理辦法實施細則》第二條，對日常個人結匯和境內(nèi)個人購匯實行年度總額管理。年度總額合計為每人每年等值5萬美元。

Case2:TheNetworkEconomicSocietyReleasesthe"2024AnnualReportonChina'sE-CommerceInvestmentandFinancingData"In2024,thenumberofe-commercefinancingdealswasonly102,hittinganewfive-yearlow.TheNetworkEconomicSocietydefinese-commerceasallonlinetransactionbehaviorsandformatsofphysical,service,andvirtualgoodsrelyingontheInternet,mainlyincludingindustriale-commercefocusingonbulkcommoditiesandindustrialproducts,digitalretailfocusingonconsumergoods,Cross-borderE-commerce,anddigitallifefocusingononlinefooddelivery,onlinerental,mobiletravel,etc.In2024,thecapitalmarket'sinvestmentattitudetowardsthee-commercefieldbecamemoreprudentandconservative,withasignificantreductionincapitalinvestmentinvariouse-commercesectors.Accordingtothedatainthe"Report",therewere102e-commercefinancingeventsnationwidein2024,anewfive-yearlow,down30.41%from148inthesameperiodlastyear;thefinancingamountwas6.51billionYuan,ayear-on-yeardecreaseof77.47%from28.9billionYuaninthesameperiodlastyear.Inaddition,therewere457financingdealsin2020withafinancingamountof100.52billionYuan;498financingdealsin2021withafinancingamountof156.94billionYuan;and282financingdealsin2022withafinancingamountof35.63billionYuan.Chen**,ananalystofdigitallifeattheE-CommerceResearchCenteroftheNetworkEconomicSociety,believesthatwiththeincreasingdifficultyoffinancing,thee-commercemarketisenteringacriticalperiodofindustryrestructuringandin-depthtransformation.Amongthem,thetightmarketenvironmentposesaseveretesttoenterpriseswithtightcapitalchainsandvaguebusinessmodels,whichmayleadsomeenterprisestofallintooperationaldifficultiesorevenbeeliminatedbythemarket.In2024,digitallifebecameahotareaofcapitalconcern.Amongthe102financingdeals,therewere42digitallifefinancingdealswithatotalfinancingamountof2.702billionYuan;26digitalretailfinancingdealswithatotalfinancingamountof2.754billionYuan;17industriale-commercefinancingdealswithatotalfinancingamountof647millionYuan;and17Cross-borderE-commercefinancingdealswithatotalfinancingamountof408millionYuan.In2024,therewere26digitalretailfinancingdeals,withafinancingamountofabout2.75billionYuan,ayear-on-yearincreaseof25%.Mo**,asenioranalystofonlineretailattheE-CommerceResearchCenteroftheNetworkEconomicSociety,believesthatdigitalretailinanarrowsensereferstocommoditytradingactivitiesthroughonlinechannels,includingphysicalcommoditytransactionsandvirtualcommoditytransactions.Inabroadsense,theNetworkEconomicSocietydefinesdigitalretailasabusinessformat,includingplatforms,merchants,brands,users,serviceproviders,etc.Accordingtomodels,thereareC2C,B2C,C2M,B2B2C,etc.;accordingtocategories,therearecomprehensivee-commerceandverticale-commerce;accordingtotradingmarkets,thereareimportCross-borderE-commerceandexportCross-borderE-commerce;newe-commerceincludesmembership-basede-commerce,live-streaminge-commerce,boutiquee-commerce,mini-programe-commerce,digitalcollections,etc.The"Report"showsthatin2024,therewere26digitalretailfinancingdeals,ayear-on-yeardecreaseof31.58%from38inthesameperiodlastyear;thetotalfinancingamountwasabout2.75billionYuan,ayear-on-yearincreaseof25%from2.2billionYuaninthesameperiodlastyear.Mo**saidthatthenumberofinvestmentandfinancingeventsinthedigitalretailfielddecreasedby31.58%year-on-yearin2024,butthetotalfinancingamountincreasedby25%againstthetrend,andtheaveragesinglefinancingamountjumpedfromabout58millionYuanin2023to106millionYuanin2024(anincreaseof82.8%),reflectingthatcapitalisacceleratingtogathertowardsleadingenterprises,thefinancingdifficultyforsmallandmedium-sizedplayershasincreased,andtheindustryhasenteredastageof"thestronggettingstronger".Inaddition,againstthebackgroundoftheoverallcontractionoffinancingevents,thegrowthofthetotalamountreflectsthatcapitalismoreinclinedtoenterprisesinthematurestageorwithverifiedprofitmodelsandhasasignificantlylowerriskpreferenceforearly-stageprojects.In2024,therewere17financingdealsinCross-borderE-commerce,ayear-on-yeardecreaseof22.73%comparedwith22dealsinthesameperiodlastyear;thetotalfinancingamountwasabout408millionYuan,ayear-on-yeardecreaseof97.46%comparedwith15.73billionYuaninthesameperiodlastyear.Source:/detail--6648508.htmlQuestion:(1)WhatisthereasonforthecurrentdeclineinfinancingdataofCross-borderE-commerceenterprises?(2)Whatisthepossiblenegativeimpactoftheincreaseinfinancingscaleforenterprises?案例2：網(wǎng)經(jīng)社發(fā)布《2024年度中國電子商務投融資數(shù)據(jù)報告》2024年電商融資數(shù)僅102起，創(chuàng)近五年新低。網(wǎng)經(jīng)社將電子商務定義為以互聯(lián)網(wǎng)為依托的所有實物、服務和虛擬商品的在線交易行為和業(yè)態(tài)，主要包括以大宗商品和工業(yè)品為主的產(chǎn)業(yè)電商，以消費品為主的數(shù)字零售、跨境電商，以在線外賣、在線租房、移動出行等為主的數(shù)字生活等。2024年，資本市場對于電子商務領域的投資態(tài)度變得更為審慎和保守，電商各領域的資本投入有明顯的縮減?！秷蟾妗窋?shù)據(jù)顯示，2024年全國電子商務共發(fā)生102起融資事件，創(chuàng)近五年新低，較去年同期148起下降30.41%；融資金額65.1億元，同比去年同期289億元下降77.47%。此外，2020年融資數(shù)457起，融資金額1005.2億元；2021年融資數(shù)498起，融資金額1569.4億元；2022年融資數(shù)282起，融資金額356.3億元。網(wǎng)經(jīng)社電子商務研究中心的數(shù)字生活分析師陳**認為，隨著融資難度的增加，電子商務市場正步入一個行業(yè)重組與深度變革的關鍵期。其中市場環(huán)境的緊縮對那些資金鏈緊張、業(yè)務模式模糊的企業(yè)構成了嚴峻考驗，可能導致部分企業(yè)陷入經(jīng)營困境，甚至被市場淘汰。2024年，數(shù)字生活成為資本關注的熱門領域。在102起融資中，數(shù)字生活融資42起，融資總額27.02億元；數(shù)字零售26起，融資總額27.54億元；產(chǎn)業(yè)電商17起，融資總額6.47億元；跨境電商17起，融資總額4.08億元。2024年數(shù)字零售26起，融資約27.5億元同比增長25%。網(wǎng)經(jīng)社電子商務研究中心網(wǎng)絡零售高級分析師莫**認為，數(shù)字零售狹義指通過網(wǎng)絡渠道進行商品交易活動，包括實物商品交易及虛擬商品交易。廣義上網(wǎng)經(jīng)社將數(shù)字零售定義為一種業(yè)態(tài)，包含平臺、商家、品牌、用戶、服務商等。按模式分，有C2C、B2C、C2M、B2B2C等；按品類分，有綜合電商、垂直電商；按交易市場分，有進口跨境電商、出口跨境電商；新電商有會員制電商、直播電商、精品電商、小程序電商、數(shù)字藏品等?！秷蟾妗凤@示，2024年數(shù)字零售融資26起，同比去年同期38起下降31.58%；融資總額約27.5億元人民幣，同比去年同期22億元人民幣增長25%。莫**表示，2024年數(shù)字零售領域投融資事件數(shù)同比下降31.58%，但融資總額逆勢增長25%，單筆融資均值從2023年約0.58億元躍升至2024年1.06億元（漲幅82.8%），反映資本加速向頭部企業(yè)聚集，中小玩家融資難度加大，行業(yè)進入“強者恒強”階段。此外，在整體融資事件收縮背景下，總額增長體現(xiàn)資本更傾向成熟期或已驗證盈利模式的企業(yè)，對早期項目持審慎態(tài)度，風險偏好明顯降低。2024年跨境電商融資17起，同比去年同期22起下降22.73%；融資總額約4.08億元人民幣，同比去年同期157.3億元人民幣減少97.46%。資料來源：/detail--6648508.html問題：（1）分析跨境電商企業(yè)目前融資數(shù)據(jù)下降的原因是什么？（2）對企業(yè)來說融資規(guī)模增加可能產(chǎn)生什么負面影響？ReferenceAnswers：(1)Thismaybeduetotheslowdowninglobaleconomicdevelopment,whichhasledtoareductioninconsumerdemandandonlyaslightincreaseinproductsales,therebyresultinginadecreaseinenterprises'financingneeds.(2)Withtheincreaseoffinancingscale,enterpriseshavetopayinterestandreturnprincipal,andifthedebtscaleistoolarge,financialrisksmaybeformed.參考答案：（1）可能由于全球經(jīng)濟發(fā)展變緩，消費者需求減少，商品銷量也增加不多,導致企業(yè)融資需求減少。（2）融資規(guī)模增加，企業(yè)要支付利息和歸還本金，并且如果負債規(guī)模過大，可能會形成財務風險。

Case3：ApplicationofletterofcreditonCross-borderE-commerceB2BplatformXiaoLiofanimportandexportcompanyreachedadealwithaPakistanicustomertosellabatchofmasksontheCross-borderE-commerceB2Bplatform.Thecustomerrequestedtopaybytelegraphictransferafterthegoodsarrived.Afterconsultingwiththemaster,XiaoLididnotagreetousetelegraphictransferandsuggestedusingletterofcreditforsettlement.(1)Whatisaletterofcredit?(2)Whatarethecharacteristicsofletterofcredit?(3)Theletterofcreditonlypassesthroughtheelectronicpaymentcompany,anddoesnotneedtobeprocessedthroughthebank?案例3：跨境電商B2B平臺上信用證的應用某進出口公司小李在跨境電商B2B平臺上與巴基斯坦客戶達成銷售一批口罩交易，客戶要求用貨到后電匯付款。小李向師傅請教后不同意用電匯，建議采用信用證結算。（1）什么是信用證？（2）信用證有哪些特點？（3）信用證僅通過電子支付公司，不需要通過銀行處理嗎？ReferenceAnswers：(1)Letterofcreditreferstoawrittendocumentissuedbythebanktotheexporter(seller)attherequestoftheimporter(buyer)toguaranteethatitwillbeartheresponsibilityofpaymentforgoods.Intheletterofcredit,thebankauthorizestheexporter,undertheconditionsspecifiedintheletterofcredit,todrawabillofexchangewiththebankoritsdesignatedbankasthedrawee,whichshallnotexceedthespecifiedamount,andattachtheshippingdocumentsasrequired,soastocollectthegoodsatthedesignatedplaceonschedule.(2)Theletterofcredithasthreecharacteristics:First,theletterofcreditisaself-sufficientinstrument.Theletterofcreditisnotattached