我国跨境电子商务税收征管现实困境与应然路径

The Realistic Dilemmas and Ideal Pathways of Cross-Border E-Commerce Taxation in China

摘要: 在经济全球化背景与“一带一路”政策的带动下，我国跨境电商规模不断扩大，推动我国外贸模式转型升级，在推动我国经济发展中发挥着重要作用。但是，我国目前在跨境电商税收征管模式尚且没有形成闭环，现行的监管手段在飞速发展的跨境电商面前无所适从，从而导致了我国税收流失。因此，我国的税收征管模式必须与时俱进，加强监管，完善法律建设，推动我国跨境电商的可持续发展，为我国税收征管保驾护航。

Abstract: Under the influence of economic globalization and the “Belt and Road” policy, the scale of cross-border e-commerce in China has been expanding, driving the transformation and upgrading of China’s foreign trade model and promoting China’s economic development. However, at present, China has not yet formed a closed-loop legal model for cross-border e-commerce taxation, and the current supervisory means are at a loss in the face of the rapidly developing cross-border e-commerce, leading to tax revenue losses in China. Therefore, China’s tax collection and administration model must keep pace with the times, strengthen supervision, improve legal construction, and promote the sustainable development of cross-border e-commerce in China, thus safeguarding China’s tax collection and administration.