Research On The Optimization Of My Country’s Cross-border Digital Transaction Value-added Tax System

The information technology revolution has set off a wave of digital economic development.In the context of the rapid development of the digital economy and the integration of the global economy,new business models have been derived,digital transactions across borders have become more active,and economic activities operating in digital models have been activated.With the continuous transformation and upgrading of economic digitization,this poses a great challenge to the value-added tax system that was generated and developed in the traditional economic period.The digital economy has subverted the traditional transaction model,blurring the boundaries between goods and services,resulting in the impact of the traditional value-added tax system and difficulties in the collection and management of value-added tax.How to build a value-added tax system that adapts to the development of the digital economy has become a common issue for all countries.While further deepening the VAT reform,conduct research on the VAT system for cross-border digital transactions.This paper first adopts a quantitative method to analyze the strong development momentum of cross-border digital transactions in my country under the background of the digital economy,and introduces the research results of the academic community in the field of value-added tax under the background of the digital economy.The concept of digital transactions is introduced,and the characteristics of digital transactions are introduced.Then,the challenges of cross-border digital transactions to my country’s current value-added tax system are analyzed from four perspectives,collection and management,and international coordination;thirdly,by introducing the EU,the Organization for Economic Cooperation and Development(OECD),two international organizations,and the practice of cross-border digital transaction VAT systems in Singapore,New Zealand,Japan and other countries,and compared and summarized Some international research results or experiences that can be referenced;finally,according to the current specific situation of my country’s value-added tax system,suggestions on optimizing my country’s cross-border digital transaction value-added tax system are put forward,aiming at reducing tax loss,maintaining my country’s tax sovereignty,and promoting The improvement of the value-added tax system adapted to the background of the new era.