Study On Anti-tax-avoidance Of Cross-border Electronic Commerce

Cross-border e-commerce is a new way of international trade,emerging with the development of information technology.It is a combination of economic globalization and information technology.Although cross-border e-commerce provided great convenience for the international trade,it has brought great difficulties for tax regulation work of all countries because of its special characteristics.In the early 1990 s,many international organizations and developed countries,such as OECD and America,have introduced a number of cross-border e-commerce tax policies and have achieved some practical results.The Chinese government paid attention to the problem of cross-border e-commerce taxation after entering the 21 st century.Then our countries introduced a lot of normative legal documents about cross-border e-commerce tax policy.These documents established a foundation of the taxation system.But this system is still imperfect.It doesn't involve special anti-tax-avoidance of cross-border e-commerce.The work of anti-tax-avoidance is still using traditional anti-tax-avoidance system.We can establish the system for cross-border e-commerce anti-tax-avoidance on the basis of traditional anti-tax-avoidance system,such as policy of transfer pricing,controlled foreign corporation and anti-abuse tax treaty etc.As the cross-border e-commerce is a global international trade form,its anti-tax-avoidance must need the cooperation of all country of the world.We also need to strengthen the cooperation of our government departments,like the revenue,the customs,the industrial and commercial bureau and other departments which are responsible for the tax regulation.By combining the policy and the technology,we can make the subjects who are supposed to pay taxes under the monitoring of governments.We can reduce even eliminate the chance of cross-border e-commerce tax-avoidance,maintenance the tax benefits.