Research On Tax Risk Management Of Foreign Payments In Service Trade

Along with the acceleration of economic globalization and the changes in the domestic and international economic situation,the global economic structure is facing a new round of adjustment.Diversified cross-border services have brought about a rapid increase in external payments for service trade.Financial innovation and the rapid development of various emerging formats have placed higher demands on non-resident tax collection and foreign exchange management.Since 2013,China(Shanghai)Pilot Free Trade Zone has continuously explored the path of tax risk management in the practice of tax collection and management of external payment in service trade,and systematically and standardized the external payment filing process of service trade,with a view to strengthening the filing and review.Based on the above background,this paper takes the tax collection and management reform of external payment in service trade in China(Shanghai)Pilot Free Trade Zone as a research object by using the Tax Efficiency Theory and the Tax Risk Management Theory.Based on the external payment statistical data of service trade in the Shanghai Pilot Free Trade Zone nearly three years,questionnaire survey,unstructured interviews,and on-the-spot visits,we obtained the first-hand materials to further analyze the status quo of the tax payment management reform of the service trade in China(Shanghai)Pilot Free Trade Zone.By analyzing the status quo,we find specific reasons such as the lack of laws and regulations,the restriction of the collection and management system,the obstacles of information technology,and the uncoordinated cooperation across departments.At the same time,combined with the specific practical experience of Japan and Sichuan Province in the field of the tax collection and management reform of external payment in service trade,we compared the management mode of China(Shanghai)Pilot Free Trade Zone.We put forward feasible suggestions from the aspects of the external payment tax risk management of service trade,including focusing on international conventions and agreements,improving the domestic legal system;focusing on Risk Management Theory,improving post-event supervision;focusing on information-based data platforms,improving cross-department collaborative management in order to explore the taxation risk management model for external payment in service trade with the principle of “subtraction of government power in exchange for market vitality”.This will help to further improve the closed-loop management of tax payment for service trade in the future period,strengthen the management of cross-border tax source collection and effectively prevent the risk of tax base erosion and profit transfer.