跨境电商税收管理中逆向选择风险的防范探讨  

Discussion on Adverse Selection Risk Prevention in Cross-border E-commerceTax Management

作　　者：陆兴凤 朱为群[2] Lu Xingfeng;Zhu Weiqun

机构地区：[1]无锡商业职业技术学院会计金融学院,江苏无锡214153 [2]上海财经大学公共经济与管理学院,上海200433

出　　处：《西南金融》2020年第12期87-96,共10页Southwest Finance

基　　金：江苏省青蓝工程优秀骨干教师项目;江苏省高职院校教师专业带头人高端研修项目(项目编号:2019GRFX108);无锡市软科学研究课题(项目编号:KX-20-C133)。

摘　　要：跨境电商的发展对税收管理有着重大影响和严重挑战。信息不对称是引发逆向选择风险的重要原因,因而保证税收信息质量成为防范跨境电商税收管理中逆向选择风险的重要落脚点。本文依据跨境电商税收管理关系归纳了税收决策、税收法规、税收契约和税收征收四个层面的税收活动,又从“税收信息”的视角,把信息不对称分为信息缺失、信息模糊和信息错误三个层次。进而针对我国跨境电商税收管理不同税收活动产生的税收信息不对称,逐一分析导致跨境电商税收管理中逆向选择风险的成因,并提出了相应的防范对策。文章认为,为了消除和缓解跨境电商税收管理中的逆向选择风险,要在改进跨境电商税收决策和完善跨境电商相关税收法规的基础上,不断优化跨境电商的税收契约,并持续提升跨境电商的税收征收水平。The development of cross-border e-commerce has a major impact and serious challenge on taxation management.Information asymmetry is an important cause of adverse selection risks.Therefore,ensuring the quality of tax information has become an important foothold to prevent adverse selection risks in cross-border e-commerce tax management.Based on the tax management relationship of cross-border e-commerce,this article summarizes four levels of taxation activities including taxation decision-making,taxation regulations,taxation contracts,and tax⁃ation collection.From the perspective of"tax information",information asymmetry is divided into three levels includ⁃ing information lack,information ambiguity and information error.Furthermore,in view of the asymmetry of tax infor⁃mation generated by different tax activities in cross-border e-commerce tax management in China,this article ana⁃lyzes the causes of adverse selection risks in cross-border e-commerce tax management one by one,and proposes corresponding preventive countermeasures.The article believes that in order to eliminate and alleviate the risk of ad⁃verse selection in cross-border e-commerce tax management,it is necessary to continuously optimize cross-border e-commerce tax contracts and improve the tax collection level of cross-border e-commerce on the basis of improv⁃ing cross-border e-commerce tax decisions and improving cross-border e-commerce related tax laws.

关 键 词：跨境电商 跨国税收 税收征管 逆向选择 税收信息 税收决策 税收契约 数字经济 

分 类 号：F253[经济管理—国民经济] F810