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Research On The Legal Issues Of Value-added Tax Avoidance In Cross-border E-commerce

Posted on:2021-09-08Degree:MasterType:Thesis
Country:ChinaCandidate:Y LeiFull Text:PDF
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With the development of Internet technology,cross-border e-commerce has rapidly developed in China.The ever-expanding scale of commodity transactions have led to cross-border e-commerce value-added tax avoidance issues.The problem of value-added tax avoidance will not only cause the loss of tax revenue in the country,but also have a series of negative effects.At present,there is still a long way for countries to cooperate in anti-tax avoidance of value-added tax.Therefore,it is necessary for China to regulate and prevent tax avoidance by improving the current tax system.This thesis explores the value-added tax avoidance space of cross-border e-commerce transactions,identifies loopholes in the VAT system involved in cross-border exchanges,and analyzes the causes of tax avoidance.From the perspective of preventing tax avoidance,the focus of VAT system construction under the rapid development trend of e-commerce is clear,and we believe that China's VAT reform should be dedicated to improving tax compliance and compliance with the trend of international tax reform,and promote the process of international tax coordination.This will further improve China's ability to manage tax sources and ensure the healthy development of cross-border e-commerce.
Keywords/Search Tags:cross-border e-commerce, tax avoidance, value-added tax
PDF Full Text Request
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