Research On Tax Regulation Of Chinese Retail Import In Cross-border E-commerce

In the context of economic globalization,with the development of information technology and the upgrading of people’s material needs,cross-border e-commerce retail import business(referred to "retail imports in cross-border e-commerce")is a new kind of commodity trade model.It is being recognized by the vast number of chinese consumers and quickly developed.retail imports in cross-border e-commerce refers to a new kind of commodity trade model that domestic consumers and overseas sellers send messages,display merchandise,and complete payment on the internet to get the ownership of the goodsChinese retail imports in cross-border e-commerce rapid development has brought many problems,and the tax issue is one of them.In recent years,the development of chinese retail imports in cross-border e-commerce basically out of the regulation.It challenges chinese import tax collection and supervision legal system.In this context,The article begins by sorting and refining the literatures and market data of chinese retail imports in cross-border e-commerce in the last five years to introduce the concept and development status of chinese retail imports in cross-border e-commerce.This paper analyzes the legal reasons of the tax problems from chinese retail imports in cross-border e-commerce,and finds out the insufficiencies of chinese import tax collection and supervision legal system of chinese retail imports in cross-border e-commerce.Through in-depth legal analysis of the tax problems,we can draw some constructive,forward-looking,targeted legal improvement proposals to solve the tax problems of chinese retail imports in cross-border e-commerce.The article is divided into introduction,text and conclusion three parts.Which includes the following four aspects of the text:Chapter 1 describes the basic concepts of retail imports in cross-border e-commerce.This chapter clarifies the theoretical content of retail imports in cross-border e-commerce such as definitions,transaction patterns,transaction paths,and so on.This chapter not only introduces the development status and trends of chinese retail imports in cross-border e-commerce but also analysis of its taxable.These basic contents laid the theoretical foundation for the follow-up study of the article.Chapter 2 presents the questions.This chapter points to the tax problems of chinese retail imports in cross-border e-commerce.The problem mainly includes two parts: the blind spots of tax legal system of chinese retail imports in cross-border e-commerce and tax loss.Chapter 3 analyzes the problems from the legal level.It summarizes the current situation of tax laws about chinese retail imports in cross-border e-commerce.This part of the paper analyzes the insufficiencies in tax legal system of chinese retail imports in cross-border e-commerce.Chapter 4 Solve the problem.This part of the paper puts forward the improved advices.of taxation legal system of chinese retail imports in cross-border e-commerce.