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Research On The Legal Issues Of Cross-Border E-Commerce Tax Collection And Administration

Posted on:2016-10-09Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y LiFull Text:PDF
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The rapid development of e-commerce cross-border trade, trade volume increased quickly and the proportion of foreign trade is growing rapidly, China's tax law to have been seriously impacted. Current tax law system is based on the traditional foreign trade, so that it can't very good for the tax regulation of Cross-border E-commerce in the wave of information technology in recent years.The existing legal framework for the tax regulation of Cross-border E-commerce has regulatory loopholes. So we must modify current new tax law system or appropriate current tax law system specifically to fit the need of the tax regulation of Cross-border E-commerce. In recent years, Chinese scholars are limited to domestic when they study the tax law of e-commerce, rarely involved the tax regulation of Cross-border E-commerce.In this paper, a number of important legal issues of Cross-border E-commerce will be study and attempt to improve our existing taxation laws. Cross-border E-commerce is characterized by transnational, virtual, occult, etc. It makes a great challenge to our traditional tax law system and bring seriously impact on tax registration, collection and auditing. In the analysis of Cross-border E-commerce's generation, development situation, meaning, characteristics and classification, to analyze its necessary to tax and find out the major problems in the tax regulation of Cross-border E-commerce in the future. By analyzing the United States, the European Union and several representative developing countries' tax laws about Cross-border E-commerce to find out their attitude and position, so that we can get implication that is good for our tax laws. Based on this, we will find effect measures to improve our tax law system about Cross-border E-commerce. What our attitude to the tax regulation of Cross-border E-commerce should be that, insisting encourage the development of Cross-border E-commerce, strengthening the tax administration. At the same time, we should firmly safeguard our national tax benefits, and strive to maintain fair market competition environment. For the better tax law system, what we should establish a registration system for the tax regulation of Cross-border E-commerce, reform the system of turnover tax, strengthen the legal effect of electronic invoices and improve other supporting systems. Through these, our tax laws will be better for the needs of tax regulation of Cross-border E-commerce.
Keywords/Search Tags:Cross-border E-commerce, International taxation jurisdiction, Tax principles, Tax Administration
PDF Full Text Request
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