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Research On Legal Issues Of Cross-border E-commerce Taxation

Posted on:2021-02-10Degree:MasterType:Thesis
Country:ChinaCandidate:S J WangFull Text:PDF
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The digital economy is a new background for the current global economy.Cross-border e-commerce has achieved rapid paperless transactions and online business negotiations,which are different from the traditional new international trade models.An important part of.In the early years,with the emergence of e-commerce along with the Internet,trade in goods has become simpler and faster,and trading methods have become more flexible.Business cooperation,contract signing,payment of prices, not need to meet each other,just need to move your fingers to complete a series of transaction activities.With the rise of emerging concepts such as "Internet +" and "cloud life" in recent years,cross-domain trade life has begun to affect all aspects of people's daily life,so cross-border e-commerce was the basis of the original e-commerce As a new form of international trade,it is slowly becoming a new growth point in China's foreign trade economy.But its appearance also brought new challenges to China's tax legal system.Cross-border e-commerce has its own characteristics of virtuality and transnationality,which makes China's tax system unable to meet the current development needs of the industry.First of all,it is the lack and busyness of the system,which makes it impossible to rely on,or the law has no basis.The second is the tax collection and management,which mainly faces the relative difficulties in confirming the transaction subject,such as the regular residence,where it comes from,where the headquarters are,and the nature of income.The procedural difficulties encountered by the tax authorities in investigations and procedures are huge.In addition,some overseas cross-border e-commerce companies often use concepts such as permanent establishments,mixed mismatches and international tax law gaps to avoid paying cross-border e-commerce taxes,which will not only cause huge losses to China's taxes,but also destroy cross-border electronics A level playing field for business.Therefore,it is of great theoretical and practicalsignificance to study the legal issues and dilemmas of China's cross-border e-commerce taxation.This paper focuses on the comparative analysis of cross-border e-commerce and traditional e-commerce in terms of functions,legal relations,etc.,introduces and analyzes the measures of cross-border e-commerce tax laws of typical overseas economic organizations and the state,etc.After comprehensive review,it is proposed to meet the national conditions And actual needs.This article is divided into five parts.First,the first part mainly defines and defines the cross-border e-commerce industry.From the perspective of tax laws and regulations,analyze the characteristics and classification of cross-border e-commerce,and then analyze the relationship between the operation mode of cross-border e-commerce and tax collection and management from the level of development models.Therefore,it is concluded that e-commerce is the development trend of future business behaviors in the long run,so it is necessary to adjust tax policies for this.The second part mainly analyzes the current legal relationship of cross-border e-commerce taxation.By comparing the differences between cross-border e-commerce and traditional e-commerce,summarizing and sorting out the clear legal relationship of cross-border e-commerce taxation,it is helpful for later analysis of the tax legal problems existing in China and the lack of supplementary e-commerce tax legal system construction.The third part mainly discusses what problems exist in China's cross-border e-commerce tax.By analyzing the current status of China's cross-border e-commerce tax legal mechanism,and combing the cross-border e-commerce legal relationship described above,it is clearly pointed out that there are still legal regulatory loopholes and cross-border e-commerce areas in the current tax legal system.Problems to be solvedThe fourth part mainly lists two more representative economic organizations and countries,and introduces and analyzes the advanced practices and legislative logic of other countries and regions to draw some experiences and make these experiences better absorbed by us.Therefore,some good systems and advanced tax supervision concepts are included in the management scope of China's tax legal system,effectively reducing tax losses,encouraging the overall development of China's cross-border e-commerce industry,and striving to create a well-developed cross-border e-commerce business environment.To promote the healthy and orderly development of China's foreign trade business environment.At the end of the article,from the perspective of China's future economic development and tax policy,it proposes strategies and suggestions for improving the cross-border e-commerce tax system under the current tax law environment,adhering to the principles of tax law,and strengthening cross-border e-commerce tax collection and management..In addition,we should also actively strengthen cooperation with other economic organizations and countries in the world,be good at using international law approaches to jointly solve cross-border e-commerce tax issues,proactively and actively join international multilateral tax treaties,and put forward suggestions and programs that are in line with China's tax interests,and Based on the use of new technologies such as big data and cloud computing,the establishment of an effective two-way tax information disclosure platform and information exchange mechanism will be accelerated in order to better safeguard China's tax benefits.
Keywords/Search Tags:cross-border e-commerce, tax law principles, credit information system
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