Research On Tax Law Of Cross-Border Online Service Platform

In traditional cross-border transactions,the country of origin of income has always exercised jurisdiction over cross-border enterprises by taking the permanent institutions established by enterprises as the basis of taxation.However,with the rise of digital economy,cross-border Internet service platforms no longer take the establishment of permanent institutions as the conditions for the development of cross-border business activities.So far,the original legal tax framework appears a legal vacancy in the tax regulation of cross-border Internet service platforms.At the same time,with the support of digital technology,the situation of profit transfer and tax base erosion is increasingly serious,and the qualitative problems caused by cross-border online service platforms are gradually highlighted.In the face of a number of tax challenges,OECD put forward the BEPS action plan and the "two-pillar" plan to solve the tax law problems of various countries on the premise of maintaining the original rules of permanent institutions.In addition,countries put forward various indirect taxes for trial in order to maintain the tax balance of their own countries in view of the increasingly serious erosion of their tax base,but it caused a lot of controversy.In the face of the development and changes of the international tax law,China should actively participate in the discussion on the tax collection and administration of cross-border online service platforms,develop synchronously with the international tax law,summarize the experience suitable for the development of our tax legal system from the measures taken by the international community,and find the reasonable legal supervision measures for cross-border online service platforms.This paper focuses on the tax legal collection and management dilemma of cross-border online service platform,takes the basic theory of cross-border online service platform as the entry point,and highlights the transaction mode of cross-border online service platform,which does not set up permanent institutions,extremely relies on electronic technology and the number of users surges.This paper briefly describes the way of exercising the traditional right of taxation and then leads to the problems existing in using the traditional right of taxation to tax the income of cross-border online service platform,and analyzes the current situation of taxation of cross-border online service platform.Combined with the transaction characteristics of cross-border online service platform,it leads to the problems that the source of income in cross-border online service platform cannot be identified,the source country cannot participate in tax distribution and the profit amount distributed by the source country is unclear.Then,from the tax measures adopted by the international community,it analyzes the attitude of various countries towards the above-mentioned problems and the desirability of various international tax measures.Finally,combined with the experience of tax measures in various countries,the paper puts forward suggestions to improve the domestic legal provisions,summarizes the attitude that China should hold on the tax issues of cross-border online service platforms,and puts forward personal views on the problems existing in cross-border online service platforms.In order to solve the problem of uncertain source of income,it is proposed to add the provision of virtual permanent institution as the source identification standard and take the profit distribution rule in the "two pillar" scheme as the profit distribution standard between the resident country and the market country,and further refine the specific implementation measures,so as to promote the solution of the tax problem in the cross-border network service platform.