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Studies on Legal Issues Concerned with Electronic Commerce

Author: HeMin
Tutor: ChenQing
School: Chongqing University
Course: Legal
Keywords: E-commerce Tax principles Tax jurisdiction Collection and Management
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 273
Quote: 0
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Abstract

E-commerce as an emerging trade activities of the Information Age in the 21st century, and its rapid development and specific transactions, the existing tax law system presented serious challenges, has shaken the traditional system of tax laws and the application of e-commerce taxation issues related to the balanced state. Most of the current tax law is established in the environmental context of traditional trade, e-commerce sales, purchase, delivery via the Internet, greatly changed the traditional trade patterns into digital and network-based e-commerce breakthrough the geographical and spatial limitations of traditional trade. Virtualization, internationalization features of e-commerce, so that the current tax law is difficult to apply to e-commerce, and effective tax collection is also difficult to achieve. E-commerce to the traditional tax law with the challenges are many, from the basic concepts of the law to a specific legal system, from the substantive law to procedural law, from the protection of the rights to the interests of balance. E-commerce tax law issues can not be ignored in this new field of e-commerce, is closely related to the economic interests of a country's tax, while ring to the key issues of national sovereignty. Countries are actively taking measures to ease the conflict of the e-commerce with traditional tax policy and regulations in order to gain the initiative in the world of e-commerce tax legislation, and to derive economic benefits. This paper analyzes a number of issues in the e-commerce tax law, and explore possible solutions, in order to promote the improvement of China's e-commerce tax laws. The article is divided into five chapters, the first chapter as part of the Introduction, laid the foundation for the writing below. The next four chapters of the contents of the e-commerce of certain tax issues detailed analysis and discussion. The first chapter is an overview of the basic situation of e-commerce. The first part defines the connotation of e-commerce, and then specifically addressed virtualization, international, fast, paperless and other characteristics of the e-commerce taxation, which are characteristics that make e-commerce and caused a huge impact on the traditional tax . The second chapter analyzes the e-commerce tax and non-tax issues. The First can tax as well as the need to explain the e-commerce taxation, through the comparative study of the extraterritorial e-commerce taxation policies and regulations, have finally settled into our e-commerce taxation choose. Chapter III, the analysis of e-commerce taxation principles. First introduced to the impact of e-commerce tax principles, and then referring to foreign e-commerce taxation principles, proposed the formulation of the principle of China's e-commerce taxation. Chapter 4, e-commerce tax jurisdiction. First analysis of the basic theory of tax jurisdiction, and then discusses the establishment of e-commerce jurisdiction and conflicts faced obstacles. Finally, with reference to the source of income of the international community the tax jurisdiction abandoned on income Source Tax Jurisdiction retained On two different points of view, put forward the basic attitude of our e-commerce jurisdiction. The fifth chapter is the e-commerce tax collection problems, e-commerce has brought great challenges to the tax collection, mainly from the construction, tax and management aspects of building and strengthening of the collaboration of international tax aspects of tax law proposed to improve China's e-commerce taxation levied Several management recommendations.

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