In the “Internet +” era, cross-border e-commerce has developed rapidly. As a new form of trade, it has brought opportunities and challenges to my country’s taxation. So, let’s learn about the cross-border e-commerce tax issues and solutions. !
1. The impact of cross-border e-commerce on my country’s taxation
1. Impact on the current tax system.
The current tax system is formulated based on factors such as taxpayers, tax objects, tax calculation basis, and tax location. As a new type of commercial trade, cross-border e-commerce has the characteristics of internationalization, paperless, virtualization and other characteristics.
2. The impact of tax collection and administration.
First of all, in the context of e-commerce, the implementation of tax jurisdiction will become increasingly difficult. Therefore, whether and how to change the principles and application methods that tax jurisdiction should follow are challenges facing tax administration. Secondly, there is controversy over the definition of taxation place. It is difficult to determine whether the taxpayer is located or registered, whether commodity transactions occurred, and where the transaction server is located. In addition, the electronic transaction process of cross-border e-commerce does not go through the customs review process, which directly affects the adjustment and improvement of my country’s tax management system. Cross-border e-commerce has a greater impact on tax source management and the adoption of withholding and payment methods, daily tax management and inspection of tax-related cases.
3. Impact on the reasonable distribution of international tax benefits.
Under the traditional trade model, countries have engaged in long-term competition and cooperation in the process of developing trade, and have basically established a tax benefit distribution pattern and basic principles that are generally recognized by all countries. It also has an impact on the current international tax benefit distribution. produce a certain impact. The right to tax exemptions on personal independent labor income and franchise income.
2. Solutions to cross-border e-commerce taxation.
1. Determine the taxation principles.
The formulation of tax policies related to e-commerce should appropriately modify and improve the current tax system based on the current development status of e-commerce in my country without affecting the original tax system. For cross-border e-commerce, a new trade method, new taxes should not be levied separately. The principle of tax neutrality should be adhered to and different trade forms should be treated equally.
2. Increase cross-border e-commerce tax regulations.
In order to deal with the tax challenges brought by cross-border e-commerce, relevant tax policies should be formulated in a targeted manner to clarify the nature of e-commerce trade, tax calculation basis, tax objects and collection procedures, etc. The existing value-added tax, consumption tax, income tax, tariff and other regulations have been supplemented, modified and improved.
3. Provide technical support.
Increase investment in scientific research, cultivate a large number of comprehensive talents who are proficient in cross-border e-commerce business processes, have solid tax expertise, master modern tax collection and management technology, and effectively improve the level of cross-border e-commerce.
4. Strengthen international exchanges and cooperation.
As a form of trade, e-commerce is characterized by globalization, networking, and openness. E-commerce transactions are also highly liquid and hidden. The ability of tax collection and administration systems adapted to traditional trade methods to obtain transaction information is greatly reduced, and it is easier to raise many international tax issues. This requires strengthening international information exchange, strengthening mutual cooperation and close cooperation in the tax collection and administration process, effectively controlling tax evasion by taxpayers through cross-border e-commerce activities, and effectively safeguarding national tax interests.
The above introduction is the sharing of knowledge related to cross-border e-commerce tax issues and solutions. The entry of goods between different countries will inevitably involve tax issues. Although my country’s e-commerce is developing rapidly, there are still some problems in taxation. We have not taken effective countermeasures, adopted appropriate preferential tax policies, deepened VAT reform, reduced VAT rates in some industries, and formulated relevant tax policies and management measures as soon as possible.