Research On The Anti-Tax Avoidance Legal System Of Cross-Border E-Commerce

The rapid development of cross-border e-commerce has brought new opportunities for tax avoidance and the new characteristics of cross-border e-commerce have brought shocks and challenges to the anti-tax avoidance system for traditional commercial trade activities.It provides an experience for China's current anti-tax avoidance system that lags behind developed countries that the violation of the taxation interests of the state and the impact on the international taxation system have also led countries to begin the system of anti-tax avoidance legislation for cross-border e-commerce tax avoidance.China should aim at international tax avoidance in cross-border e-commerce make amendments and improvements to the anti-tax avoidance system in line with China's national conditions combining with China's existing taxation system.This article introduces and summarizes the characteristics of cross-border e-commerce and international tax avoidance behavior first.And then the definition of the legal nature of tax avoidance behavior and the specific tax avoidance methods are classified and specifically analyzed.So it came to the point of regulating the cross-border e-commerce tax avoidance behavior.Second,analyze the legislative thinking and current situation of China's current anti-tax avoidance system,and summarize the defects and shortcomings of the current anti-tax avoidance system.Third,briefly summarize the legislative practice of the anti-tax avoidance system of the United States,the European Union,Japan and major international organizations So that we can extract the reference content from it to provide a theoretical reference for the construction of China's anti-tax avoidance system.Finally,it puts forward suggestions for improvement with China's current anti-tax avoidance system and national conditions.Specifically,the legislative level is raised at the legislative level,Redefining the determination of a permanent establishment,Defining the burden of proof and improving the level of law enforcement from the law enforcement level and Make full use of intermediaries and social media to make recommendations from the perspective of internal and external dual supervision.And from the perspective of the international level,we will take the maintenance of China's tax sovereignty as the starting point,strengthen the signing of international tax treaties and cooperation in the field of international anti-tax evsion.