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The Study On The Legal Regulation Of Cross-border E-commerce Tax Avoidance

Posted on:2021-08-09Degree:MasterType:Thesis
Country:ChinaCandidate:B Y ZhangFull Text:PDF
GTID:2506306224497534Subject:Master of law
Abstract/Summary:PDF Full Text Request
As a brand-new cross-border trade mode,the cross-border electronic commerce has shown abundant vitality and vigorous development momentum since its birth.After decades of development,the current annual transaction volume in cross-border electronic commerce has grown to a scale of several trillion US dollars,bringing new growth points to the world economy and corresponding impacts to the traditional tax system.Additionally,the unique network trading mode of cross-border electronic commerce not only makes it more convenient in the way of international tax avoidance,but also makes tax avoidance more diversified and tax avoidance more covert,thus making the supervision of traditional taxes more difficult.Therefore,many countries and organizations in the world are actively exploring and studying the legal regulations to deal with tax avoidance in cross-border electronic commerce,and have achieved relatively obvious results.Basically,China's cross-border electronic commerce started late but developed rapidly.In view of this,China should make full use of the advanced international anti-tax-avoidance experience,aim at the deficiencies in the legislation and practicing of China 's cross-border e-commerce tax avoidance laws and regulations,comprehensively consider the national development needs and the actual situation of tax base protection,explore and improve the anti-tax avoidance legal system according to China's national conditions,improve the management of the tax collection and governing functional departments,and protect China's tax revenue in a reasonable and lawful manner.
Keywords/Search Tags:Cross-border electronic commerce, Tax Avoidance, Digital currency
PDF Full Text Request
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