Digital Service Tax in Cross-border E-commerce:International Practices and Implications for China
The digital economy has promoted the vigorous development of cross-border e-commerce business and has become an important driving force for global economic development.However,the digital nature of cross-border e-commerce makes it difficult to determine the identity of taxpayers,define the territoriality of value genera-tion and distinguish the nature of transactions,which brings challenges to traditional tax rules.This paper systemati-cally reviews the international exploration process of digital service tax,the impact of digital service tax on the de-velopment of cross-border e-commerce and the difficulties faced by the collection of digital service tax,and puts forward the countermeasures for China.The study found that the introduction of digital service tax will affect the pricing of cross-border e-commerce products and inhibit industry investment and innovation,but it cannot achieve the purpose of restricting overseas cross-border e-commerce and supporting the development of local cross-border e-commerce.At the same time,the introduction of digital service tax also faces practical problems such as the defi-nition of tax payers,the principle of tax neutrality and international cooperation.In order to better meet the chal-lenge of digital service tax,China should learn from the international practical experience of digital service tax,ac-tively participate in the formulation of international multilateral tax rules,establish an information sharing platform between tax authorities and cross-border e-commerce,and support the development of cross-border e-commerce to improve the level of international competition.
cross-border e-commercedigital service taxdigital economytax administration
万方数据
维普
