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Legal Issues of e-commerce taxation of

Author: LiuQuanQiang
Tutor: HanXiaoBing
School: Central University for Nationalities
Course: Economic Law
Keywords: E-commerce Tax Legal System Suggestions for Improvement
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 281
Quote: 0
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Abstract

As a new way to trade, e-commerce because of its openness, convenient and efficient, greatly promoted the process of global economic integration and the rapid development of national economy. However, due to e-commerce with traditional trading, compared with many new features, led to the establishment in the traditional transaction based on the national tax law system has been seriously hit. At present, the international tax legislation on e-commerce is still in the exploratory stage, there are very sophisticated theory for reference, there is no reasonable plan for implementation completely. How to develop a rational legal system not only promote e-commerce taxation of e-commerce healthy and rapid development of the country but also to ensure that countries have tax benefits must face. This paper selects several important issues in e-commerce taxation study attempts in our current tax laws and institutional framework, specific and feasible solutions. Improving tax on e-commerce theories and build actual e-commerce taxation in line with our legal system has important theoretical and practical significance. In this paper, theoretical analysis and comparative analysis of research methods, follow questions, analyze problems, problem-solving research ideas. In the arrangement of contents, the first e-commerce to define the basic concepts, combined with e-commerce features different from the traditional transaction methods to analyze the impact of China's current tax system, mainly reflected in the nature of the object of assessment is difficult to define, difficult to taxpayers identification, tax jurisdiction and tax collection difficult fuzzy four aspects. The next response to these problems, foreign and international organizations first analyze the relevant provisions on this basis, combined with our current tax system put forward corresponding suggestions for improvement. Including: the definition of taxable nature of the object, the proposed subject matter of the transaction is divided into different e-commerce electronic ordering of tangible goods, digital goods online ordering and digital services into three categories, which respectively define the taxable nature of the object; in the tax people's choice, it is recommended according to business and enterprise, businesses and consumers, the consumer and the consumer are three different types of e-commerce to identify specifically the taxpayers; tax jurisdiction will be classified as turnover tax jurisdiction and tax jurisdiction. Suggested that \For non-resident income tax jurisdiction and the resulting recommendations will have a substantial economic ties with the country of origin location of the server as a criterion, and the introduction of consumption standards as the server location of economic presence standard supplement; recommendations through the establishment of a special tax collection agency, the implementation of e- Business tax registration system, improve electronic invoicing and electronic payment of the relevant legal system to strengthen tax collection and management of e-commerce.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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