The Research Of New Tax Policy Of Cross-Border Electronic Commerce (B2C Model)

The trend of global economic integration combines "Internet +" economy and overseas shopping perfectly,cross-border E commerce arrived at the peak period of development with the outbreak of the “Internet+” economy and domestic policy.Commodity transactions under the cross-border E commerce have trade attributes,but actually pay taxes in accordance with personal postal articles tax,resulting in its free from the existing tax system.In order to regulate the development of cross-border electricity business,many sectors have published the cross-border electricity business(B2C model)New Tax Policy.This article focuses on whether the New Deal can regulate the cross-border electricity industry into China's traditional tax system,to make up for the corresponding tax loopholes.The tax New Deal involved in the reform of the tax system and regulatory reform.As China's cross-border electricity business has not yet mature,most of the electricity business enterprises can't meet regulatory requirements,leading to regulatory reform suspended twice.Based on the data analysis,this article analyzes the influence of the New Deal on the main related economic subjects,including the domestic consumers,the electric business enterprises,the customs departments,the logistics enterprises and so on.At the same time,through comparative analysis of the method,compared with the e-commerce industry's earliest development of the United States and the earliest development of relevant policies of the developing countries of India's cross-border e-commerce tax policy,and put forward the corresponding suggestions on the problems in the implementation of the New Deal in China.First of all,we must clarify our country's tax system and tax principles,adhere to the principle of tax fairness and tax neutrality,combined with China's national conditions for the cross-border electric business industry to create a favorable system environment.While the same time,in order to give full play to the role of industry representatives,to participate in the process of making tax policy.In addition,China should actively participate in international tax coordination,safeguarding our tax jurisdiction to protect China's tax benefits.