What is BTC cross border e-commerce
BTC (business to customer)
also known as B2C, e-commerce according to a classification of trading partners, that is, commercial institutions to consumers of e-commerce. This form of e-commerce is generally based on the network retail instry, mainly with the help of the Internet to carry out online sales activities
B2C mode is the earliest e-commerce mode in China, marked by the formal operation of 8848 online mall. B2C means that enterprises provide consumers with a new shopping environment through the Internet - online store, where consumers shop online and pay onlinebecause this mode saves the time and space of customers and enterprises, and greatly improves the transaction efficiency, especially for busy office workers, this mode can save valuable time
two BTB (business to business)
also known as B2B, refers to a kind of Internet market, which is the marketing relationship between enterprises. It combines the intranet with customers through B2B website, and provides better service for customers through the rapid response of the network, so as to promote the business development of enterprises. In recent years, B2B develops rapidly and tends to be mature
three otos (online to offline)
also known as o2o, namely "online to offline". The core of the business model of oto is very simple, which is to bring online consumers to real stores, pay online to buy offline goods and services, and then enjoy offline services
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e-commerce is a business activity with information network technology as the means and commodity exchange as the center; It can also be understood as the activities of trading activities and related services in the form of electronic transactions on the Internet, intranet and value-added network. It is the electronization, networking and informatization of all aspects of traditional business activities
e-commerce usually refers to a wide range of business and trade activities all over the world, in the Internet open network environment, based on Browser / server application mode,
buyers and sellers do not meet each other to carry out a variety of business activities, to achieve consumer online shopping, online transactions and online electronic payment between merchants, as well as a variety of business activities, trading activities Financial activities and related integrated service activities are a new business operation mode
governments, scholars and business people in various countries have given many different definitions according to their own status and different angles and degrees of participation in e-commerce. E-commerce is divided into ABC, B2B, B2C, C2C, B2M, M2C, B2A (B2G), C2A (C2G), o2o, etc
At the same time, network marketing is also a proct of e-commerce, and for network marketing, it is necessary to make a good network marketing plan before doing it, so as to facilitate the implementation of the plansince October 1, 2018, the Ministry of finance, the State Administration of Taxation, the Ministry of Commerce and the General Administration of customs have jointly issued the new regulations on tax exemption for e-commerce export enterprises in the comprehensive pilot zone of cross border e-commerce
Cross border e-commerce refers to an international business activity in which the transaction subjects belonging to different customs areas reach a transaction, make payment and settlement through the e-commerce platform, and deliver goods and complete the transaction 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 web address and password. The unique value standards and behavior patterns of cyberspace have a profound impact on cross-border e-commerce, which makes it different from the traditional way of transaction and presents its own characteristics
The main categories are: export cross-border e-commerce and import cross-border e-commerce2. From the transaction mode, it can be divided into B2B cross-border e-commerce and B2C cross-border e-commerce
3. The proposal of e-trade in 2013, cross-border e-commerce is divided into general cross-border e-commerce and e-trade cross-border e-commerce
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challenges of cross-border e-commerce:
first, cross-border e-commerce legal system needs to be established. The impact of cross-border e-commerce on international trade law is mainly caused by the imperfection of the law applied to international trade. The formulation of relevant legal system in China lags far behind the development of information instry. Therefore, at present, an urgent problem to be solved is to formulate some corresponding e-commerce laws to solve various disputes in e-commerce
Secondly, credit evaluation and identification need to be unified. E-commerce has the characteristics of virtual, it not only has the risk of traditional business activities, but also has its own unique characteristics of openness, globalization, low cost and high efficiency. The behavior of both sides of the transaction, the behavior of the market intermediary and so on have great uncertainty, and the behavior of dishonesty is more prominent in the field of e-commerce Thirdly, online payment needs a secure environment. Electronic payment is not only a necessary condition for international e-commerce, but also an important part of the transaction. If there is no third-party payment, there will be no e-commerce instry today. Cross border e-commerce is also inseparable from third-party payment. Therefore, the internationalization of third-party payment has become an important condition to occupy the future consumer marketCross border e-commerce refers to an international business activity in which the transaction subjects belonging to different customs areas reach a transaction, make payment and settlement through the e-commerce platform, and deliver goods and complete the transaction through cross-border logistics
since October 1, 2018, the Ministry of finance, the State Administration of Taxation, the Ministry of Commerce and the General Administration of customs have jointly issued the new regulations on tax exemption for e-commerce export enterprises in the comprehensive pilot zone of cross border e-commerce
on November 21, 2018, Premier Li Keqiang presided over an executive meeting of the State Council, which decided to continue and improve the cross-border e-commerce retail import policy, expand the scope of application, expand opening up, and stimulate consumption potential; Deploy and promote the construction of logistics hub layout, and promote the improvement of the quality and efficiency of national economic operation
according to the decision and deployment of the Party Central Committee and the State Council, China will adjust the import tax policy of cross-border e-commerce retail from January 1, 2019, increase the upper limit of goods enjoying preferential tax policies, and expand the scope of the list
business:
cross border e-commerce in China is mainly divided into business to business (B2B) and business to consumer (B2C) trade modes. Under the B2B mode, enterprises mainly use e-commerce to publish advertisements and information, and the transaction and customs clearance processes are basically completed offline. In essence, it is still a traditional trade and has been included in the general trade statistics of customs
under B2C mode, Chinese enterprises directly face foreign consumers and mainly sell personal consumer goods. In terms of logistics, they mainly use air parcels, mail, express delivery and other means. The main body of customs declaration is postal or express company, and most of them are not included in customs registration at present
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e-commerce platform:
1. Amazon is the largest global trading platform at present, and also the platform most concerned by Chinese sellers. Amazon has high requirements on the quality of suppliers, complex store opening, and very strict audit system. It needs a special login computer and U.S. local bank card for cash withdrawal. Due to the early development of Amazon's cross-border business, a stable competition pattern has been formed on the platform, and the threshold is high. It is recommended that businesses with certain foreign trade foundation and resources enter
2. Wish
is an emerging mobile e-commerce platform with rapid growth, and its visits have ranked among the top five clients of the same type in the world. As a new platform, the number of businesses is far from saturated, which is a good time to vigorously open stores. The price of goods sold on the wish platform is low, and the counterfeit goods are restricted. It has a unique way of proct recommendation. The platform is very popular with Chinese sellers because of its simple operation and friendly interface
Aliexpress was launched on September 9, 2009. It is the only online trading platform for the global market under Alibaba, and is known as "international Taobao" by the majority of sellers. Global express for overseas buyers, through Alipay international accounts secured transactions, and the use of international express delivery. The customer flow of express is large, the charge is also relatively high, and there is a trend of graally inclining to big businesses and brands The online auction and shopping website, which started in 1995, once flourished. Although its development in recent years is far behind that of Amazon, it still has a large customer base in the world. EBay pays more attention to Chinese sellers, encourages Chinese merchants to open up overseas network direct sales channels, has a full Chinese background management interface, and has set up a special training center for online and offline store opening and operation guidance. Registration is free and easy to startCross border e-commerce refers to an international business activity in which the transaction subjects belonging to different customs areas reach a transaction, make payment and settlement through the e-commerce platform, and deliver goods and complete the transaction 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 web address and password. The unique value standards and behavior patterns of cyberspace have a profound impact on cross-border e-commerce, which makes it different from the traditional way of transaction and presents its own characteristics
China's cross-border e-commerce is mainly divided into business to business (B2B) and business to consumer (B2C) trade patterns. Under the B2B mode, enterprises mainly use e-commerce to publish advertisements and information, and the transaction and customs clearance processes are basically completed offline. In essence, it is still a traditional trade and has been included in the general trade statistics of customs
under B2C mode, Chinese enterprises directly face foreign consumers and mainly sell personal consumer goods. In terms of logistics, they mainly use air parcels, mail, express delivery and other means. The main body of customs declaration is postal or express company, and most of them are not included in customs registration at present
generally speaking, cross-border e-commerce is still relatively difficult to do. In other words, no matter which instry develops to a relatively perfect stage, it will enter the Red Sea period, which is not easy. The cross-border e-commerce before 2013 belongs to the golden age of foreign trade wholesale; After 2014, cross-border e-commerce has entered the era of platform sellers, and platforms such as eBay, Amazon, wish and sumitong have begun to rise; In 2017 and 2018, major cross-border e-commerce platforms will graally be normalized; In particular, since 2018, the rules review of the platform has become more and more standardized, and cross-border e-commerce is also growing vigorously
generally speaking, I think it is suitable to enter cross-border e-commerce in the past two years. China's commodity overcapacity requires a broader market; Because of the low cost, our procts are competitive; At the same time, the cross-border e-commerce platform is still on the rise, far from reaching a saturation state
therefore, in 2019, cross-border e-commerce is still a sunrise instry, which is relatively valuable, but whether it can make money depends on the ability of indivials.
in terms of transaction modes, cross-border e-commerce in China can be divided into business to business (B2B) and business to consumer (B2C) trade modes
under the B2B mode, enterprises use e-commerce mainly for advertising and information release, and the transaction and customs clearance processes are basically completed offline. In essence, it is still a traditional trade and has been included in the general trade statistics of the customs. Under the B2C mode, Chinese enterprises directly face foreign consumers and mainly sell personal consumer goods. In terms of logistics, they mainly use air parcels, mail, express delivery and other means. The main body of customs declaration is postal or express delivery company. At present, most of them are not included in the customs registration
from the perspective of import and export, cross-border e-commerce can be divided into export cross-border e-commerce and import cross-border e-commerce.
Cross border e-commerce refers to an international business activity in which the transaction subjects belonging to different customs areas reach a transaction, make payment and settlement through the e-commerce platform, and deliver goods and complete the transaction through cross-border logistics
since October 1, 2018, the Ministry of finance, the State Administration of Taxation, the Ministry of Commerce and the General Administration of customs have jointly issued the new regulations on tax exemption for e-commerce export enterprises in the comprehensive pilot zone of cross border e-commerce
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cross border e-commerce is a new business form and new mode. We generally adhere to the principle of encouraging the development of this business form and adhering to the principle of inclusiveness and prudence in its supervision. " Li Chenggang pointed out that after the adjustment, on the one hand, the regulatory policies will be more perfect, on the other hand, the proct range will be further expanded, and the scope of preferential tax policies will be wider
since May 2016, China has implemented the transitional arrangement of "temporary supervision according to personal goods" on cross-border e-commerce retail imports, which has effectively promoted the stable development of the instry, but there are also problems such as unclear rights and responsibilities of all parties and unstable policy expectations. The new deal after the transition period has removed the word "temporary", which means that the new deal will be a relatively long-term arrangement and will promote the sustained and healthy development of cross-border e-commerce retail imports
"the retail import of cross-border e-commerce is different from the general trade, mainly to meet the quality and diversified consumption needs of domestic residents, which must be directly facing consumers and only for personal use. Based on this premise, we clearly supervise the import commodities of cross-border e-commerce retail according to personal use. This is the basis of specific regulatory requirements, and it is also the most concerned issue of instry enterprises. " Li Chenggang said
Transnational E-commerce has the following characteristics (based on the analysis of cyberspace):
(1) Global Forum
network is a media without boundaries, with the characteristics of globalization and decentralization. The cross-border e-commerce, which depends on the network, has the characteristics of globalization and decentralization. Compared with the traditional trading mode, e-commerce is a kind of borderless trading, which loses the geographical factors of traditional exchanges. Internet users do not need to consider crossing national boundaries to submit procts, especially high value-added procts and services to the market. The positive impact of the global characteristics of the network is the maximum sharing of information, while the negative impact is that users must face the risks caused by different cultures, politics and laws. As long as anyone has a certain technical means, at any time, anywhere can let information into the network, contact each other for trading. In its financial report, the U.S. Treasury pointed out that it is very difficult to tax the e-commerce activities based on the global network, because: e-commerce is based on the virtual computer space, which has lost the geographical factors under the traditional transaction mode; Manufacturers in e-commerce are easy to hide their residences, while consumers are indifferent to the residences of manufacturers. For example, a small Irish online company can sell its procts and services through the Internet through a web page that can be viewed by consumers from all over the world, as long as consumers have access to the Internet. It is difficult to define in which country the transaction took place
the development of this kind of remote transaction has created many difficulties for the tax authorities. Tax power can only be strictly implemented in one country, which makes it difficult for tax authorities to exercise tax jurisdiction over online transactions beyond one country. And the internet sometimes acts as an intermediary. In the traditional transaction mode, a tangible sales network is often needed. For example, books are sold to readers through bookstores, while online bookstores can directly complete the whole transaction instead of bookstores. The problem is that the tax authorities often have to rely on these sales outlets to obtain the basic information needed for tax, withholding income tax and so on. Without the existence of these sales outlets, the exercise of tax power will be difficult< (2) intangible
the development of network makes the transmission of digital procts and services popular. Digital transmission is carried out through different types of media, such as data, sound and image, in the global network environment. These media appear in the form of computer data code in the network, so they are invisible. Taking the transmission of an e-mail message as an example, the message is first decomposed into millions of packets by the server, and then transmitted to a destination server through different network paths according to TCP / IP protocol, and then reorganized and forwarded to the receiver. The whole process is completed instantaneously in the network. E-commerce is a special form of digital transmission activities. Its intangible characteristics make it difficult for tax authorities to control and check the transaction activities of sellers. The transaction records faced by tax authorities are in the form of data codes, which makes tax inspectors unable to accurately calculate the sales income and profit income, thus bringing difficulties to tax
digital procts and services based on the characteristics of digital transmission activities must also be intangible. Traditional transactions are mainly physical transactions, while in e-commerce, intangible procts can replace physical transactions as the object of transaction. Taking books as an example, the traditional paper books' typesetting, printing, sales and purchase are regarded as the proction and sales of procts. However, in e-commerce transactions, consumers can use the knowledge and information in books as long as they buy the data rights on the Internet. However, a series of problems such as how to define the nature of the transaction, how to supervise and how to levy taxes have brought new problems to the tax and legal departments< (3) anonymity
e to the decentralized and global characteristics of cross-border e-commerce, it is difficult to identify the identity and geographical location of e-commerce users. Online transaction consumers often do not show their true identity and their geographical location. The important thing is that this does not affect the transaction at all. The anonymity of the network also allows consumers to do so. In the virtual society, the convenience of hiding identity leads to the asymmetry of freedom and responsibility. People here can enjoy the greatest freedom, but only bear the smallest responsibility, or even simply evade responsibility. This has obviously caused trouble for the tax authorities. The tax authorities are unable to find out the identity and geographical location of the online traders who should pay taxes, so they are unable to know the taxpayer's transactions and the amount of tax payable, let alone audit and verify. This part of the transaction and the taxpayer are invisible in the vision of the tax authorities, which is fatal to the tax authorities. Take eBay as an example. EBay is an online auction company in the United States, which allows indivials and businesses to auction anything. So far, it has 150 million users, auctioning tens of thousands of items every day, with a total turnover of more than $80 billion
the anonymity of e-commerce transactions leads to the deterioration of tax evasion. The development of network reces the cost of tax avoidance and makes it easier for e-commerce to avoid tax. The anonymity of e-commerce transactions makes it possible for taxpayers to evade tax supervision by using online financial institutions in tax havens. With the wide use of electronic currency and the "complete tax protection" provided by some online banks in tax havens on the Internet, taxpayers can directly remit their investment income from all over the world to online banks in tax havens, thus avoiding the income tax. In its largest audit survey, the Internal Revenue Service (IRS) found that a large number of resident taxpayers hide a large amount of taxable income through financial institutions in offshore tax havens. The U.S. government estimates that about $3 trillion of funds are hidden in tax havens because of the "full tax protection" of online banks in tax havens< (4) instantaneously
for the network, the transmission speed has nothing to do with the geographical distance. In the traditional transaction mode, information exchange methods such as letters, telegrams, faxes and so on, there are different time differences between the sending and receiving of information. The information exchange in e-commerce, regardless of the actual distance between time and space, one party sends information and the other party receives information almost at the same time, just like face-to-face conversation in life. The transaction of some digital procts (such as audio-visual procts, software, etc.) can be settled immediately, and the order, payment and delivery can be completed instantly
the immediacy of e-commerce transaction improves the efficiency of people's communication and transaction, eliminates the intermediary link in traditional transaction, but also hides the legal crisis. In the field of Taxation, the immediacy of e-commerce transactions often leads to the arbitrariness of transaction activities, and the transaction activities of e-commerce entities may start, terminate and change at any time, which makes it difficult for tax authorities to grasp the specific transaction situation of both parties, and makes the control means of tax withholding ineffective, Moreover, it objectively contributes to the randomness of taxpayers' non-compliance with the tax law, coupled with the serious lag of modern tax collection and management technology in the tax field, which makes the administration of tax according to law powerless< (5) paperless
e-commerce mainly adopts paperless operation, which is the main feature of e-commerce transactions. In e-commerce, computer communication records replace a series of paper transaction documents. Users send or receive electronic messages. Because of the existence and transmission of electronic information in the form of bits, the whole process of information transmission and reception is paperless. The positive effect of paperless is to get rid of the limitation of paper in information transmission. However, e to the fact that many traditional legal norms are based on regulating "paper transaction", paperless brings some legal confusion to a certain extent
e-commerce intercepts the written contracts and settlement bills in traditional trade with digital contracts and digital time, which weakens the ability of tax authorities to obtain the business status and financial information of transnational taxpayers, and other confidentiality measures adopted by e-commerce will also increase the difficulty for tax authorities to master the financial information of taxpayers. In the case that some transactions have no evidence to check, the declared amount of transnational taxpayers will be greatly reced, and the amount of taxable income and the amount of tax collected will be less than the actual amount, thus causing the loss of international tax in the taxing country. For example, stamp tax, one of the traditional taxes, is generally levied all over the world. Its tax object is the written documents provided by all parties to the transaction, and the tax link is the writing or making of various legal contracts and certificates. However, in the case of paperless online transactions, the physical form of contracts and certificates no longer exist, so the contract and certificate forms of stamp tax are not available Certificate decals (that is, to complete the payment of stamp ty) will not be able to start< (6) rapid evolution
Internet is a new thing. At present, it is still in its infancy. The future development of network facilities and corresponding software protocols is uncertain. But the problem that tax law makers must consider is that the network, like other newborns, will continue to evolve at an unprecedented speed and in an unpredictable way. E-commerce activities based on the Internet are also in the process of rapid change. In a short period of decades, e-commerce has experienced the rise from EDI to e-commerce retail instry, and digital procts and services are constantly changing human life
in general, in order to maintain social stability, all countries will pay attention to maintaining the continuity and stability of the law, and tax law is no exception. This will lead to the contradiction between the rapid development of the network and the lagging behind of tax laws and regulations. It is a difficult problem in the field of taxation that how to bring the network transaction, which is developing and changing every minute, into the standard of tax law. The development of network brings new challenges to tax authorities. Tax policy makers and tax law legislatures should pay close attention to the development of network, and fully consider this factor when formulating tax policies and tax law norms
Transnational E-commerce has many characteristics different from the traditional way of trade, but the traditional tax system is proced under the traditional way of trade, which is bound to be full of loopholes in e-commerce trade. The network has a profound impact on human society, and also brings unprecedented impact and challenge to tax laws and regulations [1]< Cross border e-commerce, as the technical basis of promoting economic integration and trade globalization, has very important strategic significance. Cross border e-commerce not only breaks through the barriers between countries and makes international trade move towards borderless trade, but also arouses the attention of world economy and trade
cross border e-commerce can be divided into export cross-border e-commerce and import cross-border e-commerce according to the direction of commodity and service circulation:
(1) export cross-border e-commerce refers to the behavior of overseas buyers purchasing Chinese export commodities through e-commerce platforms operated by Chinese enterprises such as global express, nhuang.com and Lanting Jishi, or overseas e-commerce platforms such as eBay and Amazon. The business entities of export cross-border e-commerce obtain benefits by selling export commodities
(2) import cross-border e-commerce refers to the behavior of domestic buyers purchasing imported goods through e-commerce platforms operated by Chinese enterprises such as tmall global and Jingdong international or overseas e-commerce platforms. The business entities of import cross-border e-commerce obtain benefits by selling imported goods.