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跨境电商出口企业税务风险管理探讨

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跨境电商出口行业快速发展有力地促进了我国外贸出口增长,但跨境电商出口企业在业务持续增长的过程中也面临大量的税务风险.本文主要从货物劳务税、所得税的角度,结合一些国家相关的税收政策,分析跨境电商出口企业可能面临的税务风险点,并从主动掌握相关境外税务合规要求、合理规划境外公司开办地点、合理设计交易模式及股权架构等方面提出优化税务风险管理的建议.
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.

Cross-border e-commerce exportTax risk managementTax treatyTax compliance

于海峰、余锦彦

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广东财经大学

深圳市递四方速递有限公司

跨境电商出口 税务风险管理 税收协定 税务合规

2024

国际税收
中国国际税收研究会,深圳市国际税收研究会,中国税务杂志社

国际税收

CHSSCD北大核心
影响因子:1.117
ISSN:1006-3056
年,卷(期):2024.(5)
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