Tax Issues in Cross-border E-commerce and Legal Countermeasures for International Cooperation
Against the backdrop of continuous development in Internet information technology,China's cross-border e-commerce trade is also flourishing and developing.At the same time,the tax collection and management system for cross-border e-commerce enterprises should also keep pace with the times to safeguard China's tax interests.At present,China's cross-border e-commerce tax collection and management face the following problems:first,international double taxation and tax jurisdiction conflicts;second,the lag of cross-border e-commerce tax collection and management laws in the context of the digital economy;third,the inadequate exchange mechanism of international tax collection and management information;and fourth,the increased international tax risks.In response to these issues,this article discusses its countermeasures in international cooperation.Firstly,it improves the anti-tax avoidance content of tax treaties and participates in the formulation of international tax rules for cross-border e-commerce.Secondly,it improves China's tax jurisdiction legislation and the legal regulatory system for cross-border e-commerce tax collection and management.Thirdly,it establishes a multilateral tax information sharing platform and improves the tax exchange intelligence system.Fourthly,it strengthens international cooperation in preventing and resolving tax risks.
万方数据
维普
