Research On Tax Collection Of Cross-border E-commerce

Cross-border e-commerce in recent years with a rapid development in China,mainly due to economic globalization,the gradual maturity of e-commerce and our country on this new format to encourage and support.Cross-border e-commerce platform,"sea","sea" intensified,for our economy has injected new vitality.However,this kind of trading model of paperless,hidden,off-site and other customs supervision to China has brought challenges,the lack of tax collection and management and regulatory means can not keep up with the development of new formats.And China's cross-border e-commerce tax incentives,but also cause unfair competition in China's industry.It is necessary for our country to strengthen the tax collection and management of cross-border e-commerce,to avoid a large number of tax losses,and guide the development of new industries and promote fair competition in the industry.Based on the change of tax policy of cross-border electronics in China,this paper analyzes the present situation of cross-border e-commerce in the new economic reform of cross-border e-commerce in 2016,and analyzes the dilemma of cross-border e-The impact of the implementation of the New Deal on the impact of cross-border e-commerce practitioners and the possibility of new tax collection and management issues.In the current situation should promptly improve the customs of cross-border e-commerce supervision,so that the rules more refined,more simplified procedures,human nature,so that tax levy more efficient and efficient to fulfill their obligations.Learn from foreign advanced regulatory model,to find a suitable for China's collection and management methods.On the basis of adhering to the principle of tax collection and administration,this paper puts forward some suggestions on tax collection and management,such as perfecting legislation,informatization supervision,establishing unified information system of cross-border e-commerce,respecting the present situation of practitioners and the key points of digital products.With a view to China's cross-border e-commerce to make a contribution to the healthy development,but also hope that in regulating cross-border e-commerce at the same time,to ensure that China's tax sovereignty.