跨境电商的税务问题及其国际合作法律对策  

Tax Issues in Cross-border E-commerce and Legal Countermeasures for International Cooperation

作　　者：闫惠惠 Yan Huihui(Tianjin University,Tianjin 300072,China)

机构地区：[1]天津大学,天津300072

出　　处：《河北能源职业技术学院学报》2024年第1期51-53,56,共4页Journal of Hebei Energy College of Vocation and Technology

摘　　要：在互联网信息技术不断发展的背景下,我国跨境电子商务贸易也在繁荣发展,同时对跨境电商企业的税收征管制度也应与时俱进,以维护我国税收利益。目前我国跨境电商税收征管面临如下问题,一是国际重复征税和税收管辖权冲突问题,二是数字经济背景下跨境电商税收征管法律的滞后性问题,三是国际税收征管信息交换机制不够健全,四是国际涉税风险增加。针对这些问题,本文论述了其在国际合作方面的法律对策,一是完善税收协定反避税内容,参与跨境电商国际税收规则的制定,二是健全跨境电商税收征管法律体系,三是建立多边税收信息共享平台,健全税收交换情报制度,四是加强防范和化解涉税风险的国际合作。Against the backdrop of continuous development in Internet information technology,China's cross-border e-commerce trade is also flourishing and developing.At the same time,the tax collection and management system for cross-border e-commerce enterprises should also keep pace with the times to safeguard China's tax interests.At present,China's cross-border e-commerce tax collection and management face the following problems:first,international double taxation and tax jurisdiction conflicts;second,the lag of cross-border e-commerce tax collection and management laws in the context of the digital economy;third,the inadequate exchange mechanism of international tax collection and management information;and fourth,the increased international tax risks.In response to these issues,this article discusses its countermeasures in international cooperation.Firstly,it improves the anti-tax avoidance content of tax treaties and participates in the formulation of international tax rules for cross-border e-commerce.Secondly,it improves China's tax jurisdiction legislation and the legal regulatory system for cross-border e-commerce tax collection and management.Thirdly,it establishes a multilateral tax information sharing platform and improves the tax exchange intelligence system.Fourthly,it strengthens international cooperation in preventing and resolving tax risks.

关 键 词：跨境电商 国际税收 税收法律制度 国际合作 

分 类 号：F724.6[经济管理—产业经济]