A Study On The Legal Issues Of Tax Collection In Overseas Shopping

As Internet economy develops, people have more chance to know various special commodities through different media. However, limitations in price, location, laws and regulations, tax and times, etc. greatly restrict people’s access to these commodities. Thus, overseas purchasing service was brought into being. By analyzing overseas purchasing service from the perspective of tax supervision, this paper aims to put forward corresponding solutions for the deficiencies and loopholes in tax supervision so as to build a sounder tax regulating system.The paper is divided into four parts. Chapter One introduced the present situation of overseas purchasing service and its basis in taxation law and specified the causations and main characteristics of overseas purchasing. Moreover, this chapter explained the related elements of taxation law from the perspective of categories and cost of overseas purchasing commodities. Chapter Two elaborated the taxation law cognizance and tax collection of overseas purchasing service, and discussed the necessity and the difficult points of improving the overseas purchasing tax mechanism in details. Chapter Three summed up some practical experience in tax policy, service quality and collection and management procedures on the basis of investigation and reference to related taxation legal systems in the United States and European Union. Aiming at the existing problems mentioned above, Chapter Four put forward some strategies and set up a mechanism to deal with overseas purchasing tax problems mainly from the perspective of legislation, collection and administration and international tax cooperation. To be specific, the mechanism should include clarifying the qualitative factors of tax principle, improving legal system, setting up the network trading platform for tax registration, building electronic invoice system, expanding international cooperation in combating transnational tax evasion and so forth to fill the loopholes in tax supervision and strengthen tax administration.Overall, the paper follows the procedure of putting forward questions, analyzing the questions, comparing with the reference experience and solving the problems. Through a systematic introduction of overseas purchasing, this paper not only greatly enhances public’s understanding about the operation pattern and tax payment in this industry by making the problems more specific, but also presents some systematic suggestions under the existing tax legal framework. The paper is hoped to change the former angle of analyzing overseas purchasing service and takes tax factors as the main object. To achieve this aim, the writer adopted the combination of horizontal and vertical reasoning methods to get further research with the tax system reform in our country. To some extent, some suggestions put forward in last part, such as setting up specialized responsibility agencies and administration linkage mechanism add certain novelty to this paper.