Research on Taxation Issues of Cross-Border E-commerce in China Under the Digital Economy

DOI

10.2991/978-94-6463-811-0_129How to use a DOI?

Keywords

Cross-border e-commerce; Tax administration; Digital economy

Abstract

Against the backdrop of the digital economy, cross-border e-commerce has emerged as a new trade format with significant development potential and driving force, serving as a vital channel for globalized commodity transactions. However, tax risks in cross-border e-commerce are escalating, and tax collection and management models urgently need improvement. This paper analyzes existing challenges in cross-border e-commerce taxation and proposes countermeasures, including promoting the tax administration experience of comprehensive pilot zones, clarifying tax jurisdiction boundaries, enhancing information interconnectivity for cross-border trade, and improving the professionalism of tax administrators.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Heng Yan
PY  - 2025
DA  - 2025/08/14
TI  - Research on Taxation Issues of Cross-Border E-commerce in China Under the Digital Economy
BT  - Proceedings of the 2025 5th International Conference on Enterprise Management and Economic Development (ICEMED 2025)
PB  - Atlantis Press
SP  - 1179
EP  - 1184
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-811-0_129
DO  - 10.2991/978-94-6463-811-0_129
ID  - Yan2025
ER  -