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网络的发展使数字化产品和服务的传输盛行。而数字化传输是通过不同类型的媒介，例如数据、声音和图像在全球化网络环境中集中而进行的，这些媒介在网络中是以计算机数据代码的形式出现的，因而是无形的。以一个e-mail 信息的传输为例，这一信息首先要被服务器分解为数以百万计的数据包，然后按照TCP/IP 协议通过不同的网络路径传输到一个目的地服务器并重新组织转发给接收人，整个过程都是在网络中瞬间完成的。电子商务是数字化传输活动的一种特殊形式，其无形性的特性使得税务机关很难控制和检查销售商的交易活动，税务机关面对的交易记录都是体现为数据代码的形式，使得税务核查员无法准确地计算销售所得和利润所得，从而给税收带来困难。
由于跨境电子商务的非中心化和全球性的特性，因此很难识别电子商务用户的身份和其所处的地理位置。在线交易的消费者往往不显示自己的真实身份和自己的地理位置，重要的是这丝毫不影响交易的进行，网络的匿名性也允许消费者这样做。在虚拟社会里，隐匿身份的便利迅即导致自由与责任的不对称。人们在这里可以享受最大的自由，却只承担最小的责任，甚至干脆逃避责任。这显然给税务机关制造了麻烦，税务机关无法查明应当纳税的在线交易人的身份和地理位置，也就无法获知纳税人的交易情况和应纳税额，更不要说去审计核实。该部分交易和纳税人在税务机关的视野中隐身了，这对税务机关是致命的。以eBay为例，eBay是美国的一家网上拍卖公司，允许个人和商家拍卖任何物品，到2019年为止eBay 已经拥有3000 万用户，每天拍卖数以万计的物品，总计营业额超过50 亿美元。但是eBay 的大多数用户都没有准确地向税务机关报告他们的所得，存在大量的逃税现象，因为他们知道由于网络的匿名性，美国国内收入服务处(IRS)没有办法识别他们。
We adhere to two basic considerations: First, we will deepen the reform of foreign exchange management, promote the two-way opening of the financial market, and serve the country's new pattern of full opening. This is the first principle. The second is to maintain the stability of the foreign exchange market, prevent cross-border capital flow risks, ensure the safety, flow, and value preservation and appreciation of foreign exchange reserves, and maintain economic and financial security.
The RMB settlement of cross-border trade will help companies effectively avoid exchange rate risks. The trade between foreign companies such as the United States, Europe, Japan, etc. and domestic companies in China is usually settled in U.S. dollars, euros and yen. China’s trade with other countries, mainly with Southeast Asia and South Korea, is usually based on pricing and settlement in the three currencies helps to clarify business results. When Chinese companies use RMB for cross-border trade settlement, their business results are usually more transparent, which is reflected in the fact that the costs of importing companies and the benefits of exporting companies can be clearly fixed, which is conducive to the company's financial accounting.
Cross-border e-commerce is developed based on the Internet. Compared with physical space, cyberspace is a new space. It is a virtual but objective world composed of URLs and passwords. The unique value standards and behavior patterns of cyberspace profoundly affect cross-border e-commerce, making it different from traditional transaction methods and presenting its own characteristics.
Cross-border e-commerce has the following characteristics (analysis based on cyberspace):
Cross-border e-commerce (1) Global Forum
The network is an intermediary without boundaries, with the characteristics of globalization and decentralization. The cross-border e-commerce that is dependent on the Internet therefore has the characteristics of globalization and decentralization. Compared with traditional trading methods, e-commerce has an important feature in that e-commerce is a border-less transaction, which has lost the geographical factors of traditional exchanges. Internet users can submit products, especially high value-added products and services, to the market without having to consider crossing national borders. The positive impact of the global nature of the network is the maximum sharing of information, and the negative impact is that users must face risks due to cultural, political, and legal differences. Anyone who has a certain technical means can let information enter the network at any time and anywhere, and communicate with each other for transactions. The U.S. Department of the Treasury pointed out in its fiscal report that taxing e-commerce activities based on globalized networks is difficult because: e-commerce is based on a virtual computer space, and it loses the traditional transaction method. Geographical factors; manufacturers in e-commerce tend to conceal their residences while consumers are indifferent to the manufacturer's residence. For example, a very small Irish online company can sell its products and services through the Internet through a web page that can be clicked and viewed by consumers all over the world, as long as the consumers are connected to the Internet. It is difficult to define in which country the transaction took place.
The development of such remote transactions has created many difficulties for the tax authorities. Taxation power can only be implemented strictly within a country. This feature of the Internet makes it difficult for tax authorities to exercise tax jurisdiction over online transactions that exceed one country. And the Internet sometimes acts as a proxy intermediary. In the traditional transaction mode, a tangible sales outlet is often required. For example, books are sold to readers through a bookstore, and an online bookstore can replace the bookstore as a sales outlet to directly complete the entire transaction. The problem is that tax authorities often rely on these sales outlets to obtain the basic information needed for taxation, withholding and paying income tax, etc. Without the existence of these sales outlets, the exercise of tax power would also be difficult.
Cross-border e-commerce (2) Intangible
The development of the network makes the transmission of digital products and services flourish. Digital transmission is carried out through different types of media, such as data, sound, and images, which are concentrated in a globalized network environment. These media appear in the form of computer data codes on the network and are therefore intangible. Take the transmission of an e-mail message as an example. This information must first be decomposed by the server into millions of data packets, and then transmitted to a destination server through different network paths according to the TCP/IP protocol and reorganized and forwarded to The receiver, the whole process is completed instantly in the network. E-commerce is a special form of digital transmission activities. Its intangible nature makes it difficult for tax authorities to control and inspect the transaction activities of sellers. The transaction records faced by tax authorities are all embodied in the form of data codes, which makes tax verification Employees cannot accurately calculate sales income and profit income, which brings difficulties to taxation.
Digital products and services based on the characteristics of digital transmission activities must also be intangible. Traditional transactions are based on physical transactions. In e-commerce, intangible products can replace physical objects as the object of transactions. Take books as an example. The typesetting, printing, sales and purchase of traditional paper books are regarded as the production and sales of products. However, in e-commerce transactions, consumers can use the knowledge and information in the book as long as they purchase online data rights. However, a series of issues such as how to define the nature of the transaction, how to supervise, and how to levy taxes have brought new issues to the taxation and legal departments.
Cross-border e-commerce (3) Anonymous
Due to the decentralized and global nature of cross-border e-commerce, it is difficult to identify the identity of e-commerce users and their geographic location. Consumers of online transactions often do not reveal their true identity and their geographic location. What is important is that this does not affect the transaction at all, and the anonymity of the Internet allows consumers to do so. In the virtual society, the convenience of hiding one's identity quickly leads to the asymmetry of freedom and responsibility. People can enjoy the greatest freedom here, but only bear the least responsibility, or even evade responsibility altogether. This obviously creates trouble for the tax authorities. The tax authorities cannot ascertain the identity and geographic location of online traders who should pay taxes, so they cannot know the transaction status and tax payable of taxpayers, let alone audit and verify. This part of the transaction and the taxpayer are hidden from the tax authorities' vision, which is fatal to the tax authorities. Take eBay as an example. eBay is an online auction company in the United States that allows individuals and merchants to auction any item. As of 2019, eBay has 30 million users and auctions tens of thousands of items every day, with a total turnover of more than $5 billion. But most users of eBay do not accurately report their income to the tax authorities, and there is a lot of tax evasion, because they know that due to the anonymity of the Internet, the US Internal Revenue Service (IRS) has no way to identify them.
Cross-border e-commerce (4) Instantaneously
For the network, the transmission speed has nothing to do with geographic distance. In traditional trading modes, information exchange methods such as letters, telegrams, faxes, etc., there is a time difference between the sending and receiving of information. Regardless of the actual distance in time and space, one party sends information and the other party receives information almost at the same time in information exchange in e-commerce, just like face-to-face conversation in life. Certain digital products (such as audio-visual products, software, etc.) transactions can also be cleared instantly, and ordering, payment, and delivery can be completed in an instant. The immediacy of e-commerce transactions improves the efficiency of people's communication and transactions, eliminating the intermediary links in traditional transactions, but it also hides the legal crisis. In the field of taxation: the immediacy of e-commerce transactions often leads to the randomness of transaction activities. The transaction activities of e-commerce entities may start, terminate, and change at any time, which makes it difficult for tax authorities to grasp the specific transaction conditions of both parties , Not only makes the control methods of tax source withholding fail, but also objectively promotes the arbitrariness of taxpayers not to comply with the tax law, and the serious lagging effect of modern tax collection and management technology in the tax field has made tax administration by law pale.
Cross-border e-commerce (5) Paperless
E-commerce mainly adopts paperless operation, which is the main feature of transactions in the form of e-commerce. In e-commerce, electronic computer communication records replace a series of paper transaction documents. Users send or receive electronic information. Because electronic information exists and is transmitted in the form of bits, the entire information sending and receiving process has been paperless. The positive impact brought by paperlessness is to get rid of the restrictions of paper in the transmission of information. However, since many regulations of traditional laws are based on the regulation of "paper transactions", therefore, paperlessness has brought about legal restrictions to a certain extent. confusion.
commerce intercepts written contracts and settlement bills in traditional trade with digital contracts and digital time, which weakens the ability of tax authorities to obtain the operating status and financial information of multinational taxpayers. Other confidential measures adopted by e-commerce will also increase tax authorities. The difficulty of grasping taxpayer's financial information. In the case of undocumented transactions, the declared amount of multinational taxpayers will be greatly reduced, and the taxable income and the tax collected will be less than the actual amount achieved, which will cause the taxation country to lose international taxes.
Cross-border e-commerce (6) Rapidly Evolving
The Internet is a new thing. At this stage, it is still in its infancy. The future development of network facilities and corresponding software protocols has great uncertainty. But the issue that tax law makers must consider is that the Internet, like other newborns, will evolve at an unprecedented speed and in an unpredictable way. Internet-based e-commerce activities are also in a rapidly changing process. In just a few decades, electronic transactions have experienced the rise of EDI to e-commerce retail, and digital products and services are constantly changing. Changing human life.
In general, in order to maintain social stability, all countries will pay attention to maintaining the continuity and stability of the law, and tax laws are no exception. This will cause the contradiction between the rapid development of the Internet and the relatively lagging tax laws and regulations. It is a difficult problem in the taxation field how to incorporate network transactions, which are in development and change every second, into the regulation of the tax law. The development of the Internet continues to bring new challenges to tax authorities. Tax policy makers and tax law legislators should pay close attention to the development of the Internet, and fully consider this factor when formulating tax policies and tax laws and regulations.
Transnational e-commerce has many characteristics that are different from traditional trade methods, but the traditional tax law system is generated under the traditional trade methods, which will inevitably be full of loopholes in e-commerce trade. The Internet has profoundly affected human society, and brought unprecedented impact and challenges to taxation laws and regulations.
The significance of cross-border e-commerce
Cross-border e-commerce, as the technological basis for promoting economic integration and trade globalization, has very important strategic significance. Cross-border e-commerce not only breaks through the barriers between countries and makes international trade move towards border-less trade, it is also causing a huge change in the world economy and trade. For enterprises, the open, multi-dimensional, and three-dimensional multilateral economic and trade cooperation model constructed by cross-border e-commerce has greatly broadened the path to enter the international market, and greatly promoted the optimal allocation of multilateral resources and the mutual benefit and win-win situation among enterprises; for consumption For consumers, cross-border e-commerce makes it very easy for them to obtain information from other countries and buy cheap and good-quality goods.
The model of cross-border e-commerce
China's cross-border e-commerce is mainly divided into business-to-business (B2B) and business-to-consumer (B2C) trade models. Under the B2B model, enterprises mainly use e-commerce for advertising and information release, and the transaction and customs clearance processes are basically completed offline, which is still traditional trade in nature and has been included in customs general trade statistics. Under the B2C model, Chinese companies directly face foreign consumers and mainly sell personal consumer goods. In terms of logistics, air parcels, mail, and express delivery are mainly used. The main body of customs declaration is postal or express companies. Most of them are not included in customs registration in 2019.
Policy support for cross-border e-commerce
E-commerce exports are quite different from traditional trade methods in terms of transaction methods, cargo transportation, payment and settlement. The current management system, policies, regulations and existing environmental conditions can no longer meet its development requirements. The main problems are concentrated in customs, inspection and quarantine, taxation, and foreign exchange collection and payment.
In response to the above-mentioned issues, the "Notice of the General Office of the State Council on Forwarding the Opinions of the Ministry of Commerce and Other Departments on the Implementation of Supporting Cross-border E-commerce Retail Export Policies" proposes 6 specific measures.
1. Establish a new customs supervision model for e-commerce exports and conduct special statistics, mainly to solve the problem that retail exports cannot handle customs supervision statistics in 2019;
2. The establishment of an e-commerce export inspection and supervision model is mainly used to solve the problem that e-commerce exports cannot go through inspection and quarantine.
3. Support the normal collection and settlement of foreign exchange by enterprises, mainly to solve the problem that enterprises have difficulty in handling export foreign exchange collection;
4. Encourage banking institutions and payment institutions to provide payment services for cross-border e-commerce, mainly to solve the problem of weak supporting links in payment services.
In addition, tax policies adapted to e-commerce exports are implemented, mainly to solve the problem that e-commerce export enterprises cannot handle export tax rebates;
Finally, the establishment of an e-commerce export credit system is mainly used to solve problems that need to be improved in the credit system and market order.
The notice also requires that from the date of the release of the "Opinions", the above-mentioned policies shall be piloted in five cities, including Shanghai, Chongqing, Hangzhou, Ningbo, and Zhengzhou, which have launched pilot projects for cross-border trade e-commerce clearance services. Since October 1, 2013, the above policies will be implemented in qualified regions across the country.
Construction of cross-border e-commerce and payment business management system
Current status of cross-border e-commerce and payment transactions in my country
1. Cross-border e-commerce started late and grew rapidly
In 2011, in the context of the slowdown in global economic growth, the overall scale of my country's cross-border e-commerce small export business exceeded US$10 billion. Although it only accounted for 0.5% of the total national exports in 2011, the year-on-year growth rate exceeded 100%. In 2011, the number of e-commerce users nationwide increased to 203 million. If cross-border e-commerce users accounted for 13% of the total number of e-merchants in the country in 2009, the number of cross-border e-commerce users in 2011 reached 23.69 million. Analysis of the actual growth of domestic cross-border e-commerce users should be much higher than the above-mentioned calculations.
2. Cross-border e-commerce and payment will become new profit points for enterprises
The "2011 Global Payment Report" jointly released by Capgemini (Capgemini), RBS (Royal Bank of Scotland) and Efma (European Financial Market Association) shows that the global electronic payment transaction volume in 2013 is expected to reach 1.6 trillion US dollars, which is 2010 Almost twice the annual transaction amount. The huge space for the development of foreign trade e-commerce and the potential for profitability have attracted the attention of domestic and foreign economic entities. According to statistics from relevant agencies, the proportion of traditional segments of domestic e-commerce and payment has been shrinking since 2008. In 2011, the proportion of online payment in aviation, telecommunications and other fields dropped from 72.9% in 2010 to 67.2%. It is estimated that by 2014 this proportion will drop to 48%. At the same time, with the active deployment of major e-commerce platforms in education, public utility payment and the application of financial products such as insurance, stocks, and funds from 2010 to 2011, the domestic payment field of e-commerce will gradually stabilize. In the face of fierce market segment competition and the entry of overseas e-commerce platforms, the cross-border market is undoubtedly the next point of contention for e-commerce and payment.
3. Various cross-border electronic payment settlement methods
The flow of foreign exchange funds in cross-border electronic payment business must involve the settlement and sale of funds and the receipt and payment of foreign exchange.
From the perspective of payment business development in 2019, China's cross-border electronic payment settlement methods mainly include cross-border payment purchases of foreign exchange (including third-party purchases of foreign exchange, overseas e-commerce accepting RMB payments, and foreign exchange purchases and remittances through domestic banks, etc.), Cross-border income settlement methods (including third-party foreign exchange collection and settlement, domestic bank remittance, foreign exchange settlement or individual settlement of foreign exchange inflows, cross-border foreign exchange settlement through underground banks, etc.).