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cross border e-commerce refers to the transaction entities belonging to different stakeholders, who reach transactions and make payment and settlement through the E-commerce platform, It is an international business activity that delivers goods and completes transactions through cross-border logistics
cross border e-commerce is developed based on the network. Compared with the physical space, cyberspace is a new space, a virtual but objective world composed of website and password. The unique value standards and behavior patterns of cyberspace have a profound impact on cross-border e-commerce, making it different from the traditional transaction methods and showing its own characteristics
its main classification is cross-border e-commerce. From the import and export direction, it is divided into export cross-border e-commerce and import cross-border e-commerce. From the transaction mode, it is divided into B2B cross-border e-commerce and B2C cross-border e-commerce. In 2013, e-trade proposed that cross-border e-commerce is divided into general cross-border e-commerce and e-trade cross-border e-commerce.
1. Global
the Internet is a borderless medium with global and decentralized characteristics. Compared with traditional trading methods, an important feature of e-commerce is that e-commerce is a borderless trading, losing the geographical factors of traditional exchanges. Internet products can submit products, especially high value-added products and services, to the market without considering crossing national boundaries. The positive impact of the global characteristics of the Internet is trust The negative impact is that users must face risks arising from cultural, political and legal differences. As long as anyone has certain technical means, he can let information enter the network, contact each other and trade at any time and anywhere. In its financial report, the U.S. Treasury Department pointed out that it is difficult to tax e-commerce activities established based on global networks, because e-commerce is carried out based on virtual computer space and loses the geographical factors under the traditional transaction mode; Manufacturers in e-commerce are easy to hide their residence, while consumers are indifferent to the manufacturer's residence
the development of remote transactions has created many difficulties for the tax authorities. Tax rights can only be strictly implemented within a country. This characteristic of the network makes it difficult for tax authorities to exercise tax jurisdiction over online transactions beyond a country. And the internet sometimes acts as an agent intermediary. Under the traditional transaction mode, it often needs the existence of a tangible sales network. For example, the book is sold to readers through the bookstore, while the online bookstore can directly complete the whole transaction instead of the online sales network of the bookstore. The problem is that the tax authorities often have to rely on these sales outlets to obtain the basic information needed for taxation, withholding income tax and so on. Without the existence of these sales outlets, the exercise of tax power will also be difficult
2. Intangibility
the development of network makes the transmission of digital products and services popular. Digital transmission is concentrated in the global network environment through different types of media, such as data, sound and image. These media appear in the form of computer data code in the network, so they are invisible
based on the characteristics of digital transmission activities, digital products and services must also be invisible. Traditional transactions are mainly physical transactions, while in e-commerce, intangible products can replace physical objects to form the object of transaction
3. Anonymity
due to the decentralization and globalization of cross-border e-commerce, it is difficult to identify the identity and geographical location of e-commerce users. Consumers in online transactions often do not show their true identity and geographical location. It is important that this does not affect the conduct of transactions. The anonymity of the network also allows consumers to do so. In virtual society, the convenience of hiding identity quickly leads to the asymmetry of freedom and responsibility. People here can enjoy the greatest freedom, but only bear the smallest responsibility, or even simply avoid responsibility
the anonymity of e-commerce transactions has led to the deterioration of tax avoidance. The development of the network has reduced the cost of tax avoidance and made it easier for e-commerce to avoid tax. The anonymity of e-commerce transactions makes it possible for taxpayers to use online financial institutions in tax havens to avoid tax supervision
4. Immediacy
for the network, the transmission speed has nothing to do with the geographical distance. Traditional transaction mode and information exchange methods, such as letter, telegram and fax, have different time differences between sending and receiving information. The information exchange of e-commerce, regardless of the actual space-time distance, one party sends information and the other party receives information almost at the same time, and some digital products can be completed in an instant
the transaction immediacy of e-commerce improves the efficiency of people's communication and transaction, eliminates the intermediate links in traditional transactions, but also hides the legal crisis
5. Paperless
e-commerce mainly adopts paperless operation, which is the main feature of trading in the form of e-commerce. In e-commerce, electronic computer communication records replace a series of paper transaction documents. Users send or receive electronic information. Because the electronic information exists and transmitted in the form of bits, the whole information sending and receiving process is paperless
6. Rapid evolution
the Internet is a new thing. At this stage, its network facilities and related software protocols need to be considered. They are all in rapid development. It takes a certain period of time from newborn to maturity, and digital products and services are new and constantly improving human life