Research On Tariff Collection About Cross-border Delivery Of Digital Cultural Products

In the current era of rapid development of digital information technology,with the improvement of intellectual property protection environment and the development of online user payment habits,the consumption potential and market value of digital cultural products have been further excavated,and this has led to the continuous development of new international trade.mode.With the ever-increasing economic aggregates of digital cultural products and constantly innovating trade patterns,the existing international trade rules have also been constantly affected.As a result,the issue of tariff collection has become increasingly prominent.For traditional "tangible goods," the customs will no doubt have jurisdiction over taxation.The cross-border delivery of digital cultural products,through the Internet during the import and export of "electronic transmission",the product does not have a"medium carrier",just lost the "tangible product" features.For the governments and customs of various countries,there are disagreements on whether new forms of trade should impose tariffs.For China’s customs,this is also a real challenge at present.This article will define concepts of digital cultural products,cross-border payment and customs collection,and discuss the essential differences between digital cultural products and traditional tangible goods,the characteristics of non-medium carriers for cross-border payment,and the importance of tariff collection.After defining the concept,this article discusses the current situation of the handling of this issue on an international scale and compares the different propositions and practices of the two groups of "proposition for tax exemption" and "proposition for taxation" and analyzes the main reasons for the differences.Through the comparative analysis of different international methods of handling,this paper proposes the basic position that we should stick to in this issue,and analyzes its necessity.In the future,if China adopts tariff collection measures for cross-border delivery of digital cultural products,it will inevitably face problems in terms of legal basis,technical conditions,and linkages between departments.This paper analyzes the problems that may be faced and the causes of these problems.Targeted policy recommendations were put forward to help China’s customs to better comply with the development trend of digital information technology and to build an efficient and orderly digital product tari ff collection system.