Research On The Taxability About Online Overseas Shopping

With the steady growth of our nation’s economy, the purchase power of our domestic citizens has continuously enhanced. In recent years, online overseas shopping has rapidly warmed up, increasing number of Chinese people have started to purchase overseas products via internet. However, though online overseas shopping has brought convenience to our people, this phenomenon also triggers tax revenue and legal issues in reality which is whether it is possible to raise taxes on online overseas shopping. As present tax revenue legal regime hasn’t explicitly defined the ways of raising taxes on online overseas shopping, this makes it a difficult problem, therefore, deeply analyzing and identifying the taxability of online overseas shopping, and figuring out the ways of raising taxes on online overseas shopping have the practical significance. Based on analyzing the taxation issues regarding online overseas shopping, this article further analyzes the taxability of online overseas shopping and, referring to foreign relevant regulations about online overseas shopping, puts forward complete suggestions about the legal system of tax revenue on online overseas shopping, in order to provide a feasible program solving the taxation issues of online overseas shopping.The content of this article is made up of four parts hereinafter, except introduction and conclusion.The first part points out the tax problems of online overseas shopping. Anglicizing the influence which online overseas shopping bring to the current tax law system through five aspects, which are tax law basic principle, constituent elements of the tax law, tax related to the current tax law, tax and tax audit, to points out the impact from online overseas shopping to current taxation substantive law, not only on the influence on current taxation substantive law, and also impact on tax procedural law. By analyzing the influence, the writer further points out not taxing online overseas shopping will produce unfair tax burden, tax on online overseas shopping lack of the current tax law stipulates that, in turn, leads to the analysis on the taxability of online overseas shopping. The second part has analyzed the reasons of taxability of online overseas shopping, and discussed whether impose the new tax on online overseas shopping. This part firstly analyzes the reasons of taxability of online overseas shopping from two aspects. First, based on the analysis the economic taxability of online overseas shopping, think online overseas shopping operators with the benefits of for-profit and not with the public welfare, which belongs to the scope of tax. Second, anglicizing of online overseas shopping based on the law taxability, a tax online overseas shopping is conform to the legal rationality, and conforms to the legitimacy of the law, be taxability. After confirming ability of the online overseas shopping, further points out that doesn’t have to impose the new tax on online overseas shopping, can improve the current tax law system to tax online overseas shopping.The third part is a outside investigation to tax on online overseas shopping and enlightenment to our country. Online overseas shopping is essentially a transnational e-commerce mode, therefore, focuses on the foreign regulations apply to the online overseas shopping, and makes a detailed analysis of these regulations. By comparing the foreign regulations, and enlightenment to our country, by perfecting the tax entity purchased overseas network should be brought into the scope of tax, our country should fully consider the idea of the foreign not impose new taxes electronic commerce; In perfecting the administration of tax collection, can refer to draw lessons from management problems in foreign transnational trade experience for tax collection.The fourth part is the advice to improve legal system of tax of the online overseas shopping. In terms of perfecting the tax substantive law, refer to the above analysis, puts forward concrete Suggestions on perfecting the value added tax, business tax, stamp tax, income tax, in order to solve a tax problems when taxing on online overseas shopping; In terms of perfecting the tax procedural law, puts forward the concrete suggestion:build a network transaction registration system, to set up the third party trading platform withholding system, improve the system of electronic declaration; Against tax audit problem caused by online overseas shopping of digital products, put forward that improving the current tax law system to give tax authorities even greater check permissions.