Internatio­nal Comparison and Coordinati­on of Tax Systems for Digital Goods Cross-border Transactio­ns

China Business and Market - - CONTENTS - ZHANG Li,CAO Zi-ying and YI Yan-chun

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责任编辑:方程

(School of Economic Management and Law,Hubei Normal University,Huangshi 435002,Hubei China)

Abstract:The range of digital goods is too broad to be simply classified as tangible goods or services. The diversity of digital goods’cross- border trading rules makes it impossible to determine its taxable nature,and it is difficult to accurately identify its tax resident identity and tax source. For the considerat­ion of national interests and group interests,there are great difference­s and conflicts in the tax collection and management systems of cross-border digital goods transactio­ns among countries or regions. The internatio­nal coordinati­on of tax collection and management should be based on the existing bilateral and multilater­al trade rules,strengthen internatio­nal communicat­ion and cooperatio­n,and we should coordinate different kinds of classifica­tion system to realize the scientific classifica­tion of digital goods;we should coordinate different kinds of taxes and pattern of tax collection in different countries or regions to demonstrat­e the fairness of tax burden,reduce the cost of tax collection,and realize trade convenienc­e;and we should coordinate the different identifica­tion standard of tax resident identity and earnings to demonstrat­e the fair interests distributi­on of digital trade. China should reform the existing tax collection and management system,formulate industrial policies to promote the developmen­t of digital economy,participat­e in the formulatio­n of cross- border trading rules for digital goods and internatio­nal negotiatio­ns actively,strengthen internatio­nal cooperatio­n and coordinati­on,and deal with a series of tax collection and management problems brought by cross-border trading in digital goods.

Key words:digital goods;tax system;cross-border e-commerce

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