E-commerce: Digital Service Tax in Cross-border International Practices and Implications for China

LI Jue①② nCAdO Ningning①

Abstract: cross-border e-commerce

The digital economy has promoted the vigorous development of business development. However, crossand has become an important driving force for global economic the digital nature of e-commerce taxpayers, border makes it difficult to determine the identity of define the territoriality of value generation transactions, rules. and distinguish the nature of which brings challenges to traditional tax This paper systematically tax, reviews the international exploration process of digital service the impact of digital service tax on the development cross-border e-commerce tax, of and the difficulties faced by the collection of digital service and puts China. forward the countermeasures for The study found that the introduction of digital service tax will affect the cross-border e-commerce innovation, pricing of products and inhibit industry investment and but it cannot achieve cross-border e-commerce cross-border the purpose of restricting overseas and supporting the development of local e-commerce. time,

At the same the introduction of digital service tax also faces practical problems such as the definition payers, cooperation. of tax the principle of tax neutrality and international In order to better meet the challenge tax, tax, of digital service China should learn from the international practical experience of digital service actively rules, participate in the formulation of international multilateral tax establish an information sharing platform cross-border e-commerce, cross-border -commerce between tax authorities and and support the development of e competition. to improve the level of international

Keywords: cross-border e-commerce; tax; digital economy; tax administration digital service

Classification: F10, F19, H29

JEL

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