1, The current development of cross-border e-commerce
(A) cross-border e-commerce to boost foreign trade new engine.
At present, China's strong cross-border e-commerce development, has become a new form of international trade and new methods. Incomplete statistics from the Ministry of Commerce show: As of 2013, the territory of China through a variety of platforms to carry out cross-border electricity supplier business of foreign trade companies have more than 200,000, more than 5000 corporate platform.
(B) support for cross-border e-commerce policy in full swing.
In recent years, the State Council executive meeting developed a variety of cross-border e-commerce development in China to support the policies and announcements; as "views on the implementation of cross-border e-commerce retail outlet support policies" and "cross-border e-commerce retail outlet on tax policy notice "," comprehensive services on foreign trade export rebate (exemption) tax notice "and so on.
2, cross-border e-commerce risk analysis of the export tax rebate
(A) forms of cross-border e-commerce enterprises export tax rebate risks.
1, Fictitious tax deductible. Cross-border e-commerce purchase foreign trade enterprises through false, fictitious commission processing, and other forms of self-produced goods fictional deemed made false or acquisition of proceeds invoice documents, inflated input tax, defrauding export tax rebates.
2, Fictitious export business. Cross-border e-commerce by pure production-oriented enterprises to the domestic business domestic and export business mixing operation through the "fake newspaper outlet" or "borrow export goods," the mode of operation, the use of shoddy, low-cost high reported, with less charge more inflated number, no goods exports, empty containers pass through other techniques, the combination of true and false, the actual situation of the goods under false pretenses in order to achieve the purpose of defrauding export tax rebates.
3, Intermediate agents "pay" business. Agents who single-handedly almost all export formalities, both the supply of false, counterfeit and introduce foreign customers, remote declarations, remote "Availability" to avoid regulatory review of the tax department.
4, False export declarations. Cross-border e-commerce enterprises to adopt low-cost high reported low false tax rebate rate of goods tax rate is high, and can not refund for the goods to be false tax rebate and other means, illegally obtained false export goods tax documents, and then export rebate fraud.
(B) Cause the export tax rebate of cross-border e-commerce business risk analysis.
1, driven by economic interests. Economic interests is the main export rebate fraud motivation and purpose, and compared with the interest rebate on export rebate fraud pay less.
2, the impact of cross-border e-commerce businesses export mode. With the increase of off-site "service" in proportion to the export tax rebate management system brings great challenges, making some foreign trade enterprises to carry out more cross-regional crime, the use of off-site "service" mode defrauding export tax rebates.
3, the VAT tax system is not perfect. China's export tax rebate system is built on the basis of the VAT system, and the current VAT system is not yet perfect. VAT tax deduction certificate narrower and more coexistence; excessive tax incentives.
4, the export tax rebate management mechanism is not perfect. China's export tax rebate management methods and means suited to the requirements of the export tax rebate management, export tax refund audit management and export not meet the requirements; export enterprises levy, tax management out of touch.
5, inter-sectoral coordination mechanism is not perfect. The current export tax rebate management of our belonging to fragmented management. As the management of various functional departments of the content, requirements and for different purposes, the lack of adequate communication and coordination between departments, coordination and cooperation in place, inadequate information sharing, poor transmission of information across sectors, there has been a gray area on the export tax rebate management and since area.
3, to prevent cross-border e-commerce export tax rebate Risk Strategies
(A) continue to promote the business tax levy value-added tax, the VAT system to further improve the prevention of cross-border e-commerce enterprises export tax rebate from the fundamental risk quotient.
1, caution VAT tax relief policies, optimizing concessions. With the "value-added business tax reform" to promote the sustained, can retain Jizhengjitui and front-end retreat without breaking the chain deductible two concessions for other incentives in complying VAT "tax neutral" on the premise further specification VAT preferential system, resulting in cancellation of VAT "chain" split incentives, so that all aspects of the VAT chain, to ensure that the VAT "chain" integrity.
2, unified VAT deduction vouchers. Acquisition of agricultural products to solve the proceeds to offset difficult to control and manage the problem at the source, to curb tax proceeds to cheat.
3, expanding the range of value-added tax, to maintain the continuity of the chain of deductions. Strengthen the implementation of VAT policy and normative unity, due to differences in the implementation of policies to prevent the artificial fragmentation VAT "chain."
(B) promoting the reform of tax administration, tax collection and the efficient allocation of resources. So that the tax authorities not only master the export tax rebate business situation, and to understand their tax situation, in order to accurately assess the export enterprises and export business, the export enterprises to detect tax fraud risk may exist. Cross-border e-commerce levy rebate integrated management; implement internal tax authorities levy tax information networking.
(Iii) to further optimize the export tax rebate management system and improve the machine
Optimize the export tax rebate management system from a focus on the legality of the form to change the essence of legality, and gradually form a risk to risk-based risk prevention and control system, to prevent cross-border e-commerce export tax rebate.
Room (iv) cross-border e-commerce functional departments coordination mechanism
By the functional departments to participate in tax-related information to build a common data management platform, a clear division of labor and cooperation between various departments of management responsibilities, the formation of the export tax rebate risk prevention efforts.
(E) actively promote cross-border e-commerce export trade regulation mechanism "market purchase" export trade of goods, VAT refund policy does not exempt from the system to prevent the occurrence of "insufficient tax rebate too far" and export rebate fraud behavior .
(Vi) to straighten out the financial burden of the export tax rebate mechanism
Export rebates cross-border e-commerce approach continues the existing principle of goods export tax rebate mechanism. On the one hand the proportion of the financial burden of export tax rebates and VAT into or proportion, resulting in local governments worried about the impact on the local economy and the extent of tax fraud against exports paid insufficient attention; on the other hand, with the increase in off-site supply, land tax and land tax isolated, provincial and municipal export tax rebate burden is not balanced, or even result in "income over back" situation.
4. Conclusion
Our strong cross-border e-commerce development, has become a new form of international trade and new means of cross-border e-commerce-related support export tax rebate policy has also been in full swing. Next focus on combing the existing tax legislation, the systematic development and improvement of relevant tax administration system, give full play to the role of guide and regulate the tax system, to play a cross-border e-commerce to create a favorable environment tax advantages laid its healthy and rapid development a good foundation.
