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Taxation of cross-border e-commerce in China and suggestions on collection and management

  • Journal of International Business Transactions Law
  • Abbr : IBT
  • 2021, (35), pp.67-83
  • DOI : 10.31839/ibt.2021.10.35.67
  • Publisher : The Institute for Legal Studies Dong-A University
  • Research Area : Social Science > Law > Private Law > International Commercial Transactions Law
  • Received : August 30, 2021
  • Accepted : October 20, 2021
  • Published : October 31, 2021

CUI LONGZHE 1,  JIN YULIANG 2

1延边大学法学院
2延边大学融合学院

Accredited

ABSTRACT

Since 2014, China's cross-border e-commerce has ushered in explosive development, constantly going deep into all aspects of people's daily life and providing convenience for people's life. When China sees the contribution of cross-border e-commerce to economic development, it should also pay attention to the tax problems brought by cross-border e-commerce. This problem mainly includes: in cross-border e-commerce transactions, enterprises set up virtual business institutions and places, resulting in unclear judgment standards for tax subjects; In cross-border e-commerce transactions, due to the trend of digitization and virtualization of goods, the qualitative classification standard of enterprise income is not clear, and it is difficult to classify enterprise income qualitatively; And because cross-border e-commerce is a new thing, the original tax management model lags behind. By combining the relevant legal provisions of China's enterprise income tax law and the tax collection and administration law, and analyzing the characteristics of China's cross-border e-commerce at present, this paper puts forward relevant suggestions on the tax problems of cross-border e-commerce: in view of the unclear judgment standard of tax subject, it is necessary to introduce the concept of real or virtual subject into the enterprise income tax law, Broaden the identification scope of enterprise institutions and places; In view of the unclear qualitative classification standard of enterprise income, it should be judged on the basis of the traditional qualitative classification standard of income, supplemented by the standards of contract type and transaction purpose; In view of the lag of the tax collection management mode, the tax registration system applicable to cross-border e-commerce should be stipulated and improved in the tax collection management law, the tax declaration system should be improved, and the legal liability should be strengthened.

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