Problems And Countermeasures Of Tax Collection And Management Of Cross-border E-commerce In China

As a start-up,as an emerging enterprise,with the support of policies,cro ss-border e-commerce is developing into a new engine for China's foreign trad e growth.In order to realize the public management function of the state,tax is an important source of national financial revenue,which can distribute and r edistribute the income of citizens through administrative means and tax forms i n accordance with laws and regulations.The taxation measures of cross-border e-commerce should be adjusted according to the development status of each co untry and the demand of cross-border e-commerce development.According to s tatistics and analysis on the economic development of e-commerce in China,it must adopt a sound science tax policy and e-commerce.This paper considers tax collection and e-commerce management of borders as a research project.Fi rst,an analysis of the history and meaning of e-commerce research.Through b ook collection and analysis,an analysis of the behavior of domestic and intern ational scholars on cross-border e-commerce taxes,analyzes and summarizes rel evant concepts of cross-border e-commerce and its development status in China.Based on the comprehensive analysis of the tax status and theoretical basics o f border trading,analytic papers and challenges posed by border trade to China in four areas: tax items,tax collection and administration,customs supervision and international tax collection and administration.According to the tax exem ption party,new tax party and old law party of cross-border e-commerce tax,t his paper introduces the taxation measures of cross-border e-commerce in differ ent countries around the world,and summarizes the corresponding international experience of cross-border e-commerce tax.Finally,based on the situation of cross-border e-commerce development and economic development in China,this paper analyzes and puts forward Suggestions on improving the tax collection and administration of cross-border e-commerce in China.