Theoretical Study On Tariff Collection Of Network Information Products

The 21 st century is a new era in which informatization dominates.The modernization of China's customs is in the midst of changes of era,and it is necessary to face the severe challenges brought about by the trend of world integration brought about by information technology.Developed countries with advanced science and technology are the major exporters of network information products.They are actively engaged in international exchanges and collaborations,and participate in the formulation of taxation policies that are conducive to their own interests.As a major trade nation within the developing countries,China has made great significance in the formulation and implementation of the measures for the collection and management of tariffs on cross-border Internet information products.It is also of great significance to other developing countries.This article first defines the network information products,classifies the network information products and grasps their main characteristics,and specifies the research objects.Secondly,it analyzes the theory and case of tariffs on network information products and clarifies that under the objective conditions of the law of economic development,in the face of such a huge potential tax source,China should incorporate tariff collection of network information products into the tax collection system as soon as possible.Thirdly,the characteristics of network information products that they are different from traditional tangible products makes current tariff collection methods face a lot of challenges when implementing to cross-border network information products.Then,because the discussions of taxation theory,taxation design ideas,and tariff collection techniques of the taxation of network information products by developed countries and international organizations against national conditions and international situation,are all worth studying in China,this article refers to the advanced conception of taxation on network information products in relevant foreign literature.Finally,this article puts forward a reasonable proposal for solving related problems,that is,China's customs improve the countermeasures for the collection and management of tariffs on cross-border network information products,in order to achieve the purpose of ensuring the collection of national tariffs.Today,network information products occupy an increasingly important position in international trade.China Custom needs to proceed from China's national conditions,and formulate a set of effective procedures from legislation to actual operation to the problems arising from the collection of cross-border transaction tariffs for network information products.The collection and management system,while safeguarding national customs revenues,must also protect the healthy development of the Internet industry.Under the background of the digital economy,where network information products are the key elements of transactions,the theoretical research on the tariff collection of cross-border network information products is in line with the trend of economic development and the direction of tariff collection.This will provide a theoretical basis for the consolidation of tariffs on network information products in the future.And it is of great significance to achieve the purpose of improving China's tax collection and management system,establishing a taxation system for intangible information product transactions,promoting the healthy development of China's network information product transactions,and safeguarding China's legitimate tax rights and interests.