On The Conflict And Solution Of VAT Collection Mode In Cross-border E-commerce

The conflict of VAT collection mode refers to the tax dispute caused by the application of registration and reverse collection methods of VAT collection and the conflict of tax jurisdiction under different tax collection principles,which is a kind of implementation conflict of tax system.With the emergence of cross-border e-commerce,such conflicts create potential risks,and become increasingly obvious with the deepening of economic globalization.In order to discuss the coping strategies of this problem,this paper takes the current application status of VAT in cross-border e-commerce as the logical starting point.On the basis of introducing the characteristics and properties of cross-border e-commerce,analyzes the main VAT collection mode and conflict performance in cross-border e-commerce,and frames the tone of the overall research.On this basis,from the overall guiding principle as the premise of system design,as the basis of collection demand and guide the development direction of system reform goal three aspects to explore the causes of the conflict,and then further analyze the conflict of jurisdiction of transaction subject tax compliance,domestic tax order maintenance and international collection and management cooperation to promote the adverse effects.Finally explore the cross-border e-commerce VAT model conflict the basic framework of international coordination: the benchmark,the regional tax coordination,the tax coordination between countries,and mainly in the tax model law or multilateral coordination legal documents given more comprehensive cross-border e-commerce VAT collection model for free selection,in order to promote the convergence of domestic tax law,to control or avoid the effect of cross-border electronic commerce VAT model conflict,build a fair and modern international tax system,promote the inclusive growth of the world economy.This paper consists of three parts:The first part is about the problem to be studied,namely the conflict of cross-border e-commerce.First of all,it analyzes the impact of the development of cross-border e-commerce on the VAT collection mode in the traditional tax system,and then discusses the possible conflicts of the above collection mode in the operation combined with the current main VAT collection mode.The second part mainly explores the causes and consequences of the above conflicts.First of all,starting from the logic of the formation of VAT collection mode,the causes of the conflict are analyzed: under the guidance of the tax principle,the differences of tax collection and management demand determined by different degrees of digital development,the opposite choice of comprehensive development direction,and the differences caused in the process of system reform and operation.Secondly,the possible consequences of the above-induced conflicts,including the adverse effects on the tax compliance of the transaction subject,the maintenance of domestic tax order and the promotion of international collection and administration cooperation.The third part explores the basic framework of international coordination of the conflict of VAT collection mode in cross-border e-commerce: connecting the OECD and the EU in theory and practice,and giving the solutions in this paper from the perspective of international tax coordination.Finally,from the international perspective to the improvement of China’s cross-border e-commerce VAT collection model,take the latest developments of VAT legislation in 2022 as the research object,and put forward suggestions on the improvement of China’s tax system in combination with the research ideas of this paper.In a word,this paper strives to actively participate in the formulation of multilateral rules in the field of VAT while protecting China’s tax sovereignty,and puts forward the Chinese plan to solve the relevant problems.