Research On The Legal Dilemma And Countermeasures Of Cross-border E-commerce In China

As a new type of “internet+ international trade” economic form,Cross-border e-commerce has made considerable strides in recent years.Unlike domestic e-commerce,cross-border e-commerce is more complex,and need to apply more trading rules.The development of cross-border e-commerce in some developed countries is more mature than our country.The are constantly improving cross-border e-commerce legislation,developing a strict e-commerce access system,and actively participating in cross-border e-commerce international cooperation,which is worthy of learning.The development of cross-border e-commerce is facing a huge legal dilemma for us.In fact,however,this legal dilemma is the contradiction between the rapid development of cross-border e-commerce and the lagging legislation.Due to the lack of special laws and regulations,cross-border electricity supplier has exposed many problems in customs supervision and taxation.Such as: lack of law enforcement basis,low level of existing legislation,incomplete customs supervision,no new tax rules and so on.These problems in practice seriously hindered the development of cross-border e-commerce,but also the current major issues in the legislation of cross-border e-commerce.To solve this problem,the following measures should be taken: pay attention to and improve cross-border e-commerce legislation,clarify the legislative background,grasp the principles of legislation,and deal with the relationship with existing legislation;clarify the main legal liability,simplifying the customs clearance procedures and providing effective enforcement basis,in customs supervision.At the same time,in terms of taxation,need to reasonably determine the taxpayer's obligations,innovative tax management system,scientifically formulate rules for the implementation of tax reform.And actively participate in international cooperation.To create a favorable legal environment for the development of cross-border e-commerce.