摘要
随着全球化进程的加速和互联网技术的迅猛发展，电子商务平台已成为国际贸易的重要组成部分，然而跨境交易中的税收问题日益凸显，成为各国税务机关、电商平台及消费者共同关注的焦点。本研究旨在探讨电子商务平台在跨境交易中面临的税收挑战，并提出切实可行的解决方案。研究采用文献分析与案例研究相结合的方法，深入剖析了当前跨境电子商务税收政策的不足，包括税制不统一、征管难度大以及信息不对称等问题。同时，通过对比不同国家和地区的税收实践，揭示了现有机制在效率与公平性之间的矛盾。研究表明，构建一个多边合作框架是解决跨境税收问题的关键所在，该框架应涵盖税收信息共享、统一税率设计以及智能化征管系统开发等内容。本研究的创新点在于提出了基于区块链技术的跨境税收管理系统，能够有效提升数据透明度和征管效率，为未来税收政策的制定提供了新思路。研究结论表明，只有通过国际合作和技术革新，才能实现跨境电子商务税收的规范化与可持续发展，从而促进全球贸易的健康运行。
关键词：跨境电子商务；税收挑战；多边合作框架；区块链技术；智能化征管系统
Abstract
With the acceleration of globalization and the rapid development of Internet technology, e-commerce platforms have become a crucial component of international trade. However, tax issues in cross-border transactions have increasingly emerged as a focal point of concern for tax authorities, e-commerce platforms, and consumers alike. This study aims to investigate the tax challenges faced by e-commerce platforms in cross-border transactions and propose practical and feasible solutions. By employing a research methodology that combines literature analysis with case studies, this study provides an in-depth examination of the deficiencies in current cross-border e-commerce tax policies, including non-uniform tax systems, significant difficulties in tax administration, and information asymmetry. Furthermore, through comparative analysis of tax practices across different countries and regions, the study reveals the inherent contradictions between efficiency and fairness in existing mechanisms. The findings indicate that establishing a multilateral cooperation fr amework is essential for addressing cross-border tax issues, which should encompass tax information sharing, unified tax rate design, and the development of intelligent tax administration systems. A key innovation of this study lies in the proposal of a cross-border tax management system based on blockchain technology, which can effectively enhance data transparency and improve the efficiency of tax administration, offering new insights for the formulation of future tax policies. The conclusion underscores that only through international cooperation and technological innovation can the standardization and sustainable development of cross-border e-commerce taxation be achieved, thereby promoting the healthy operation of global trade.
Keywords：Cross-Border E-Commerce; Taxation Challenges; Multilateral Cooperation fr amework; Blockchain Technology; Intelligent Tax Administration System
目 录
摘要 I
Abstract II
一、绪论 1
(一) 电子商务平台跨境税收的研究背景 1
(二) 跨境税收问题研究的意义与价值 1
(三) 国内外研究现状综述 1
(四) 本文研究方法与创新点 2
二、跨境电子商务税收的理论基础 2
(一) 国际税收的基本概念与原则 2
(二) 电子商务对传统税收体系的挑战 3
(三) 跨境税收中的法律与政策框架 4
(四) 税收管辖权在电商环境下的适用 4
三、跨境电子商务税收的主要问题分析 5
(一) 税收征管的技术性障碍 5
(二) 不同国家间税收政策的差异性 5
(三) 平台企业税务合规的成本与难度 6
(四) 消费者行为对税收管理的影响 6
四、跨境电子商务税收的解决方案探讨 7
(一) 构建统一的国际税收协调机制 7
(二) 利用数字技术优化税收征管流程 7
(三) 完善电商平台的税务信息披露制度 8
(四) 推动多边合作以解决双重征税问题 8
结 论 10
参考文献 11
