The Study of the Tax Loss in the Cross-Border E-Commerce in China

DOI

10.2991/aebmr.k.200306.052How to use a DOI?

Keywords

tax loss, cross-border e-commerce, customs

Abstract

As a new business transaction model, cross-border e-commerce has developed rapidly under the promotion of the continuous development of cross-border logistics and digital information construction in China, and has been widely recognized by individuals and enterprises, and it also provides a new growth point for our country’s economy. However, with the rapid growth of cross-border e-commerce transactions, the problem of tax loss in the process of import and export goods will not only bring the loss of financial revenue, but also affect the fair and transparent market construction, and even promote the illegal and criminal acts such as tax evasion and tax avoidance. Based on the current situation of the tax loss of cross-border e-commerce, the paper makes use of comparative analysis and experience analysis, combined with the international experience and the realistic background of China’s economic development, puts forward some reasonable suggestions to solve the problem of tax collection and management.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Liu Chuge
PY  - 2020
DA  - 2020/03/11
TI  - The Study of the Tax Loss in the Cross-Border E-Commerce in China
BT  - Proceedings of the 5th International Conference on Financial Innovation and Economic Development (ICFIED 2020)
PB  - Atlantis Press
SP  - 300
EP  - 304
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200306.052
DO  - 10.2991/aebmr.k.200306.052
ID  - Chuge2020
ER  -