Research On The Anti-tax Avoidance Legal Mechanism Of Cross-border E-commerce In China

Under the background of digital economy,more and more enterprises begin to choose to establish links with the Internet,and complete various business activities through the Internet platform,thus making cross-border e-commerce grow and become an important part of China's foreign trade.The emergence of electronic commerce makes the traditional trade has undergone a fundamental change,business negotiation,contract signing,payment and settlement is no longer confined to the traditional face-to-face way in cross-border e-commerce mode,both parties can use digital information to complete the transaction activities convenient.At the same time,cross-border e-commerce contributes to the economic growth of our country,and brings new challenges to the legal system of our country's tax supervision.The crossborder e-commerce itself is virtual,without borders,transaction mode diversification,origin,nationality,the main trade main business place,the nature is relatively difficult to determine,brought great difficulties to the tax authorities in the tax aspects of the investigation of evidence,and some use of cross-border electricity permanent establishment,mixed fault with the international tax loopholes to avoid paying taxes,not only caused a huge loss of revenue in China,but also destroys the fair competition environment in the field of cross-border e-commerce.Therefore,it is of great theoretical and practical significance to study the legal mechanism of anti-tax avoidance of cross-border e-commerce in China.This article will analyze the characteristics of cross border e-commerce and its commonly used tax avoidance measures.Combined with domestic and foreign legislation on cross-border ecommerce tax,it puts forward countermeasures against China's national conditions and actual needs.Firstly,this paper introduces the characteristics,classification of cross-border ecommerce and general means of tax evasion,and makes an analysis of means of tax evasion combined with legal cases,in which including the permanent body establishment,thin capitalization,tax treaties abuse,erosiveness of e-commerce and so forth.Secondly,by introducing the legislation practice of international organizations and other countries relevant to regulate cross-border e-commerce tax behaviors,valuable lessons can be drawn to the improvement of Chinese legal mechanism as to anti-tax avoidance in cross border e-commerce.Thirdly,status in quo of legal mechanism of cross border e-commerce anti tax avoidance is analyzed,as well as pointing out existing loopholes and urgent problems remained to solve.Finally,according to Chinese tax environment,strategies to improve the cross-border e-commerce tax system and make up the tax loopholes are put forward.It is suggested that regulations should be established based on the principle of practicability instead of formalism.The main methods,in an international legal perspective,are to strengthen tax communication and cooperation with other countries,actively join the international multilateral tax treaties,and establish effective tax information exchange mechanism to safeguard our tax interests.