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Study On International Anti-avoidance Legal Issues In Cross-border Electronic Commerce

Posted on:2021-01-14Degree:MasterType:Thesis
Country:ChinaCandidate:X Y WangFull Text:PDF
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With the rapid development of Digital Economy and network media,cross-border e-commerce emerged as the Times require.The cross-border e-commerce is different from the traditional trade,it mainly takes the virtual network world as the medium,breaks through the shackle of the geography factor in the past trade pattern,and brings the impact and the challenge to the present tax law system.The cost of tax avoidance in the field of cross-border e-commerce is very low,and the methods are endless,and there is no mature and perfect legal system to regulate it.In the perspective of international law,we should be based on cross-border e-commerce tax avoidance brought about by the global impact.The seriousness of the problem of international tax avoidance has been taken seriously in many countries and has been effectively legislated and explored.China has also responded actively to the global wave of anti-tax avoidance through legislation and cooperation,but in front of the stern reality,still needs the further reform and the consummation.Specifically,the first part first elaborates the particularity of the international tax avoidance of cross-border e-commerce,introduces the characteristics of cross-border e-commerce,and the current attitudes of various countries to cross-border e-commerce taxation.Then it analyzes several typical tax avoidance behaviors in the field of cross-border e-commerce and discusses its impact on the tax system.The second part introduces the overview of the anti-avoidance legislation of the international community and the exploration of related programs through enumeration.For example,the initiatives of the Organization for Economic Cooperation and Development and relevant UN recommendations,such as proposing new taxes such as the bit tax and digital service tax,or reinterpreting the meaning of permanent establishments.The third part follows the above-mentioned international anti-avoidance legislation issues,and shifts the perspective to our country.Combining with the status quo of China's cross-border e-commerce anti-avoidance legal mechanism,summing up experience and lessons,pointing out that the main shortcoming is that the tax legal system is not There are three aspects: perfection,immature collection and management system and incomplete cooperation mechanism.The fourth part puts forward suggestions for improvement,from improving the tax legal system,to reforming the tax collection and management system,to strengthening dialogue and collaboration in related fields,and gradually forming a set of comprehensive and effective anti-tax avoidance countermeasures to safeguard our tax interests.Conform to the global call for international anti-avoidance.
Keywords/Search Tags:cross-border e-commerce, international tax avoidance, international anti-tax avoidance, legal regulation
PDF Full Text Request
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