Research On The Collection And Administration Of China's Import VAT In Cross-border E-commerce

This paper mainly discusses the relevant issue of the import value-added tax(VAT)in cross-border e-commerce in China.Choosing import VAT in cross-border e-commerce as the research object,mainly because that in recent years cross-border e-commerce in China rapidly developed,expanding the size of its import and its growth rate is higher than the export scale;And our country's existing import VAT policies and collection and administration system in cross-border e-commerce significantly fall behind the development of cross-border electricity industry,although in the short term that may be conducive to the explosive growth of cross-border electricity business scale,but in the long run,that is not only conducive to establish a fair competition market environment at home and abroad,but also causes loss of VAT revenue in our country,and also can block industry's healthy and sustainable development.Therefore,it is of great practical significance to study the issue of the China's import VAT collection and administration in cross-border e-commerce.Because the direct and indirect e-commerce has a significant difference between the levy object,there is a big difference between the shortage of the tax laws and the collection and administration system,and the choice of mode,and the possible difficulties.Therefore,this article will make a systematic research and analysis on the two aspects of the import and export tax collection and administration from two aspects of direct and indirect e-commerce.First of all,this paper introduces the basic theories of e-commerce and VAT,from the theoretical analysis of the rationality of the tax nature of cross-border e-commerce import VAT and consumption tax on the jurisdiction,laying a theoretical foundation for the import of e-commerce cross-border China's VAT collection.Secondly,through the introduction of the history and the import of China's cross-border e-commerce tax collection status,this paper analyzes the existing problems of China's current tax regulations and administration system,and proves the necessity of strengthening the import of e-commerce cross-border China's VAT collection.Thirdly,according to the current economic development and tax collection and administration level in China,this paper discusses the economic feasibility and technical feasibility of levying VAT on cross-border e-commerce.Then,this article introduces the related tax collection and administration practice of the EU and OECD,which provide experience for our country to improve the tax collection and administration regulations and system.Then,this paper analyzes the difficulties and challenges that China may face in the two aspects of domestic and foreign tax collection and administration of cross-border e-commerce import VAT.Finally,aiming at solving the difficulties and challenges and combined with our own reality,the more feasible policy suggestions are put forward from the cross-border e-commerce import VAT legal system,administration system and strengthen international cooperation in three aspects of e-commerce cross-border imports of China's VAT collection.In the legal and regulatory system,we should establish and improve the indirect e-commerce administrative regulations,direct e-commerce tax collection regulations and supporting laws and regulations.In the aspect of collection and administration system,combined with international experience and China's national conditions,we should introduce the cross-border trade of electronic invoice system,select the appropriate cross-border e-commerce tax collection mode,integrate and improve the “cross-border e-commerce clearance service platform system”,according to the types of transactions are established non-resident enterprise consumer registration system and “Reverse Charge System”,finally reducing the tax cost and improving the tax efficiency.In the aspect of international tax cooperation,we should adhere to the consumption tax jurisdiction principle,and actively participate in relevant international tax treaty negotiations and development,strengthen the tax information exchange and international cooperation,to deal with the possible tax base erosion and profit of cross-border e-commerce import VAT.Through the above suggestions,we can effectively improve the import of cross-border e-commerce in China's VAT collection and administration level,make the VAT tax regulation,ensure China's international tax equity and tax revenue,establish a more equitable market environment at home and abroad,and promote the sustainable development of China's cross-border e-commerce industry.The main innovation of this paper lies in that the existing literature at home and abroad mostly focus on the cross-border e-commerce tax research work,but this paper focuses on import VAT collection and administration problems,through learning from foreign countries and organizations on cross-border e-commerce research situation of the VAT and collection and administration practice,and combining with the OECD's latest study “ Addressing the Tax Challenges of the Digital Economy Action 1:2015 Final Report” of the proposed cross-border e-commerce VAT collection and administration pattern,according to the actual situation and the level of economic development in our country,this paper puts forward a system of tax laws and regulations and the system of collection and administration system construction plan.However,due to less domestic research on cross-border e-commerce imports VAT and lack of relevant domestic policy practice experience,in this article there may be a lack of references and the shortage of domestic data collection difficulty,and the feasibility of inappropriate place.All these problems need to be in the later study further discussion and improvement in the process.