On Tax Risk Management of Cross-Border E-Commerce Export Enterprises
The rapid development of cross-border e-commerce export industry has effectively promoted the growth of China's foreign trade export,but cross-border e-commerce export enterprises also face a lot of tax risks in the continuous business growth.This paper mainly analyzes the tax risks that cross-border e-commerce export enterprises may face from the perspective of goods and services tax and income tax,combined with the relevant tax policies of selected countries,and puts forward suggestions on optimizing tax risk management from the aspects of proactively grasping relevant overseas tax compliance requirements,reasonably planning the establishment location of overseas companies,and reasonably designing business model and shareholding structure.