With the in-depth development of globalization and the in-depth advancement of the "Belt and Road" initiative, cross-border economic activities are becoming more and more frequent, and cross-border tax services, as an important part of the international tax system, are becoming increasingly important. At present, countries have strengthened the construction of cross-border tax services, promoted cross-border investment facilitation, improved the efficiency of tax collection and administration, safeguarded national tax rights and interests, and enhanced national tax competitiveness.
In recent years, China's cross-border tax services have developed rapidly, and significant progress has been made in policy support, service system construction and quality improvement, and a series of support policies have been introduced, including tax support policies for stabilizing foreign trade and foreign investment, advance pricing arrangements, facilitation measures for collection and management services, and tax policies for new forms of foreign trade. In January this year, the three departments jointly issued the "Notice on Matters Concerning the Management of Cross-border Tax Payment and Refund Business", which further standardized the business process of cross-border tax payment and improved the convenience of cross-border tax payment. At the same time, it has gradually formed a relatively complete service system, including cross-border tax consulting, tax planning, tax declaration, tax risk management and other links, providing full-cycle tax-related services for "going out" and "bringing in" enterprises. In addition, the level of service informatization and intelligence has been continuously improved. Promote "contactless" tax processing, promote the electronic tax bureau system, innovate and launch the "Tax Road" cross-border tax service brand, and have formed a "1 36" service brand matrix, using big data, artificial intelligence and other technical means to more accurately analyze cross-border tax risks. The cross-border tax source information sharing mechanism has also been continuously improved, and the exchange of tax-related information with foreign exchange payments has been realized, gradually forming a joint force for cross-border tax source supervision. China has been deeply involved in international tax governance, strengthened its cooperation in tax collection and administration along the Belt and Road, and expanded its tax treaty network to 114 countries and regions.
It should also be noted that there is still some room for improvement in China's cross-border tax services. For example, the cross-border tax system is not perfect, especially for emerging business formats such as cross-border e-commerce and the digital economy, and some rules are inconsistent with international tax rules, which may increase the difficulty and cost of tax compliance. Cross-border tax collection and management involves tax laws and regulations and tax treaties of different countries and regions, which is difficult to collect and manage. The rapid development of new business formats such as cross-border e-commerce and digital services has also brought new challenges to tax collection and administration. In addition, there is still room for improvement in digital services, and multilateral cooperation on taxation needs to be strengthened. In view of this, it is necessary to further strengthen policy innovation, service optimization and technological innovation, and improve the convenience of "doing things well" and the efficiency of "getting things done".
On the one hand, we will further improve the tax system and policy system for cross-border economic activities. Clarify the tax legal status of various emerging business forms and cross-border transaction models, and clarify tax jurisdiction and tax collection and management regulations. Strengthen the construction of tax informatization, optimize the cross-border tax service process, and continue to improve the quality and efficiency of digital services such as electronic tax bureaus and mobile tax processing. Actively use modern scientific and technological means such as big data and artificial intelligence to realize real-time monitoring, transmission and sharing of tax information, and improve the digital and intelligent governance efficiency of cross-border tax management. We will continue to do a good job in building the brand of "Tax Road", expand the matrix effect of the "Tax Road" service brand, integrate into professional tax-related service institutions, deeply integrate the service needs of enterprises and tax service measures, and provide more convenient services and more accurate policy guidance for cross-border enterprises.
On the other hand, we should accelerate the construction of a multilateral cooperation platform for taxation and give full play to the synergistic role of multiple entities in cross-border tax services. Strengthen data sharing, communication and coordination among tax, commerce, development and reform, customs and other departments, further promote "cross-regional" international tax advance ruling services, promote the coordination of tax law enforcement in different regions, better meet the tax-related demands of enterprises in the process of cross-border operation, and reduce the cost of the system. Strengthen cooperation with international organizations and tax authorities of various countries, establish closer information exchange and tax collection and management coordination mechanisms, and improve the efficiency and accuracy of cross-border tax collection and administration. Enhance the consistency and coordination of the implementation of tax policies in different countries or regions, carry out the definitive management of tax and fee policies, and reduce the tax-related risks of cross-border investment; Improve the "Belt and Road" tax collection and management cooperation mechanism, and strive to create a market-oriented, law-based and international tax business environment.
This article is from: Economy**.
Author: Wang Liyong.