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Research On The Jurisdiction System Of Cross-border Value-added Tax In E-commerce

Posted on:2022-04-03Degree:MasterType:Thesis
Country:ChinaCandidate:F Z XuFull Text:PDF
GTID:2506306320975259Subject:Fiscal and tax laws
Abstract/Summary:PDF Full Text Request
In recent years,the rapid development of the Internet has promoted a substantial increase in e-commerce sales worldwide.The emergence of e-commerce has provided consumers with convenient shopping channels and flexible payment methods,which are inseparable from people's daily lives.Since e-commerce is not restricted by time and place in the transaction process,and mostly does not require the true identity information of both parties to the transaction,tax authorities often have conflicts in their jurisdiction over cross-border value-added country's e-commerce industry is booming and has already occupied an important position in economic activities.At the same time,value-added tax is my country's largest tax category.In order to ensure my country's jurisdiction over cross-border value-added tax in e-commerce,it should have jurisdiction over my country's existing value-added tax.The right system is continuously reformed and improved to adapt to the development trend of e-commerce,thereby safeguarding my country's taxation interests.This article is divided into four parts:The first part is an overview of e-commerce and VAT jurisdiction.E-commerce is a new type of business activity.It is different from traditional transaction methods.It is an online transaction activity that uses the Internet.It has the characteristics of transaction virtualization,paperless vouchers,and concealment of the subject.Value-added tax jurisdiction refers to the taxation jurisdiction of various countries on value-added tax.The strengthening of cross-border value-added tax collection and management in e-commerce is conducive to guaranteeing national fiscal revenue and tax rights,and it can also promote the taxation supervision of e-commerce by tax authorities and the healthy development of e-commerce industry.The second part is the deficiencies of the cross-border value-added tax jurisdiction system in e-commerce.First,there are problems in determining the taxation elements of cross-border value-added tax jurisdiction in e-commerce,that is,the difficulties in determining taxpayers in e-commerce,the ambiguity of taxpayers' obligations and the definition of tax objects;second,the problems of cross-border jurisdiction in e-commerce There are problems with the standard for determining the right of jurisdiction,that is,the principle of division of jurisdiction is not clear,the type of cross-border VAT jurisdiction is not clear,and the choice of tax connection points is not clear;finally,there are problems with the international coordination of VAT jurisdiction,that is,the lack of VAT jurisdiction Conflict coordination mechanisms,lack of international rules governing cross-border value-added tax in e-commerce,and lack of international tax information exchange.The third part is the international practical experience of e-commerce cross-border value-added tax jurisdiction.Both the OECD and the EU adhere to the principle of destination in terms of VAT jurisdiction.The OECD's identification of "places of consumption" and permanent establishments,as well as the EU's choice of taxpayers and the definition of the nature of taxation objects,provide my country's perfect jurisdiction system.Valuable experience.The fourth part is specific suggestions for improving the jurisdiction of cross-border e-commerce value-added tax.First,the subject of taxpayers in e-commerce should be determined,and the nature of taxpayers and tax objects in e-commerce should be clarified;second,the jurisdiction of the receiving place under the principle of applicable destination should be adhered to,and the tax connection point should be redefined;finally,We should actively participate in the signing of value-added tax treaties,actively participate in the formulation of international tax rules,and strengthen international taxation information exchange and cooperation.
Keywords/Search Tags:E-commerce, Value-added Tax Jurisdiction, Cross-border Transactions, Destination Principle
PDF Full Text Request
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