Research On Customs Tax Collection And Supervision Of Cross-Border Digital Trade

In the background of the digital economy,cross-border digital trade has brought new challenges and opportunities to China's international trade development as a modern emerging type of trade.Its vigorous development is greatly beneficial for our society,the country and the world's trade development.It brings convenience to consumers at the same time,but also has brought new problems to our customs.Under the premise of ensureing the principle of fairness and neutra of tax,how to make sure that the transactions of cross-border digital products will be controled and the tax will be collected,so as to regulate and promote the development of cross-border digital trade healthy and orderly,and the Customs difficulty should be resolved.In this paper,though the example for the importing of film and television products,descripe the detailed difference between the traditional international trade and cross-border digital trade model in customs supervision,and the impact to customs supervision and tax collection.At present,China 's existing tax collection mode and supervision means is lagging behind,not keeping up with the rapid development of cross-border digital trade,and our current laws and regulations do not have the rules to digital trade,supporting measures are not in time to match,So that some opportunistic molecules to make use of the tax evasion opportunities.Therefore,it is necessary for our government to clearly regulate the cross-border digital trade by means of legislation and actively participate in the formulation of international trade rules,and strive for discourse in the field of cross-border digital trade.Establishing the system of cross-border digital trade tax collection which customs leading,to joint the department of foreign exchange,industry and commerce administration,third-party payment platform and other departments and enterprises,keeping the cross-border digital trade development comprehensive and effectively.The paper is divided into three parts:The first part is an overview of cross-border digital trade.This paper defines the concepts and characteristics of digital products,defines the concept of cross-border digital trade,analyzes the characteristics of this international trade model and introduces the development of cross-border digital trade.The second part is case introduction and analysis,mainly on the import of film and television products,for example,to analyze the impact of cross-border digital trade on the existing customs supervision system,and the necessity of collecting import tax on cross-border digital trade.The third part is to analyze the current situation of China's tax system,think about the plight of customs,and then put forward a series of optimization countermeasures and recommendations to perfect the tax system and improve the customs supervision.