A Study On The Legal Issues On Tax Collection And Management Of Cross-Border E-Commerce

China's e-commerce industry began at the end of the twentieth century,with the rapid development of network information technology,e-commerce after just 20 years of development and growth,imperceptibly affect the pace of economic development,providing a large number of jobs,adjust the market resource allocation,increase the national tax revenue,has become a new impetus to promote national economic growth,cross-border e-commerce(referred to as cross-border electricity business)is occupied half economic of the country.With the development of electronic information technology,cross-border electricity business will gradually occupy the real economy market share,become the pillar industry of economic development in the 21st century.Although it is convenient and efficient because of its convenient and efficient characteristics of cross-border electric business by the countries welcome,but its international,virtualization,decentralization of the characteristics of the traditional line transactions are also applicable to the tax collection and management system,procedures,the distinction between international tax jurisdiction to some extent received a challenge.How to develop policies that are conducive to the growth of cross-border electricity companies and to international practice is an urgent problem to be solved by various countries.At the same time,in order to better solve the tax conflicts among countries,various regional and international organizations have also focused on the re-definition of tax jurisdiction.Therefore,the current cross-border electrician tax jurisdiction is subject to the basis of tax liability,taxable dutiable value and tax object identification,income tax standing agency identification and other difficulties.At present,China's cross-border electricity business has shown a better momentum of development,a new economic growth point.However,China's current tax collection and management policies in the cross-border e-commerce is almost not included,which will greatly reduce the national tax revenue is not conducive to its sustainable development,and even impede the normal operation of the national economy.Therefore,this article specifically to cross-border electric business as a research object,and actively discuss the cross-border electricity business principles,tax elements,collection procedures and other issues,will be included in the scope of traditional tax collection and management,and to solve this new form of transactions to the tax collection and management issues raised by a comprehensive and feasible approach.In order to solve the legal problems in the tax collection and management of cross-border electric commerce in China,first of all,in the transfer tax jurisdiction to adhere to the use of consumer tax jurisdiction,tariff levy on the improvement of taxation system and collection methods,the server as a permanent agency;secondly,in the cross-border electrician should follow the principle of adherence to tax sovereignty,tax fair,flexible and efficient,in the tax object on the reasonable set of various cross-border electric business stakeholders legal responsibility,to develop tax for China object classification rules,finally,in the tax collection and management to promote the "one or two areas" based on the physical platform and build a third party tax information management system.