数字经济背景下跨境电商税收应对策略探讨

Discussion on Coping Tax Strategies of Cross-border E-commerce in the Digital Economy

数字经济背景下,跨境电商的爆发式发展对国际税收提出了挑战,跨境电商的税收监管成为一个世界性话题。目前全球对数字经济下跨境电商税收监管政策各有特点,情况复杂。跨境电商全面税收监管大幕正在开启,全球跨境电商进入更加严格的监管环境。我国跨境电商企业应立足自身实际,配合各国税收监管的同时,基于对不同国家跨境电商税收政策的个性分析,形成规律性认识。最后以京东集团为例,就应对跨境电商税收策略作粗浅的探讨。

Under the background of digital economy, the explosive development of cross-border e-commerce has posed serious challenges to international taxation. The tax regulation of cross-border e-commerce has become a worldwide topic. At present, the regulatory policies on cross-border e-commerce＇s tax regulation in the digital economy all have their own characteristics and the situation is complicated. A comprehensive tax regulation for cross-border e-commerce is now under way, and the global cross-border e-commerce is to enter a more stringent regulatory environment. China＇s cross-border e-commerce enterprises should not only be based on their own reality and cooperate with all countries＇tax regulations, but also and forming a regular understanding based on the personalized analysis of the tax policies of cross-border e-commerce in different countries. Finally, taking JD Group as an example, we make a detailed discussion on how to cope with the tax strategy of cross-border e-commerce.