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Tax Legal System Research In Overseas Purchasing

Posted on:2018-06-17Degree:MasterType:Thesis
Country:ChinaCandidate:Y C ZhaoFull Text:PDF
GTID:2346330518950593Subject:legal
Abstract/Summary:PDF Full Text Request
0verseas purchasing is an special economic phenomenon to China.Although the overseas purchasing market has formed a large scale,but the theoretical and practical academic lacks a systematic tax law system research,many people treat it only as an expedient,strategic cunning trick.This paper will explore and analyzethe basic theory of overseas purchasing and tax incentivesfrom the perspective of tax law,discussdifferent stages ofoverseas purchasing development and the corresponding tax burden.It will analyzes the background and content of the new tax policy on cross-border e-commerce.In addition,the paperquestions anddiscusses the rationality of the new tax policy from the perspective of tax law.The main content of this paper is divided into four parts,the basic framework is:The first part is the overseas purchasing basic theory elaboration.At the beginning,the academic views of the study were reviewed,which leads to the views of this article,the definition of the concept of overseas purchasing.Second,it introduced threeclassification methods.Third,it analyzes the characteristics of overseas purchasing,and treat it as anindirect agent behaviorfrom the legal point of view.The purpose of this part is to lay a theoretical foundation for the following discussion.The second part mainly discusses the tax incentive of overseas purchasing from the aspects of the difference of turnover tax between foreign export and domestic import's tax burden.First of all,it clarifies that turnover tax is mainly involved in overseas purchasing,so the difference of turnover tax system in different countries is compared.Secondly,it analyzes the import tax burden of purchasing goods entering our country.And finally concluded that the tax revenue generated by overseas purchasing tax is mainly due to the profit marginsbrought about bythe huge different tax burden in tax law system between the cargoes and articles.The third part is the overseas development of the three stages of purchasing and its corresponding import tax burden analysis.This part introduces the development of overseas purchasing three modes: the traditional model,the C2 C model and the retail import of cross-border electricity supplier model.Moreover,there is a detailed analysis of the various stages of import tax burden.The conclusion is that cross-border e-commerce business model willbe a main trend of overseas purchasing.The fourth part is the question of rationality of the new tax policy on cross-border e-commerce.The part will analyzes the background and content of the new tax policy on cross-border e-commerce and inquires into the rationality which levy cargo tax toimported goods.Then,distinguishes the concept of "cargo" and "article",and draws the conclusion that the personal postal articles tax is more appropriate to retail imports.In the end,the paper will analyze the science and illogicality of the new tax policy.
Keywords/Search Tags:overseas purchasing, turnover tax system, cargoes and articles, the new tax policy
PDF Full Text Request
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