Dissertation
Dissertation > Political, legal > Legal > International law > International Economic Law > International Tax Law

On the e-commerce tax law issues

Author LiHongSheng
Tutor ZhouZhongHai
School China University of Political Science
Course International Law
Keywords E-commerce taxation International Tax Tax jurisdiction International Tax Law International E-Commerce The multinational operating income of non-residents Tax collection Cross-border e-commerce VAT The existing tax system
CLC D996.3
Type PhD thesis
Year 2002
Downloads 1819
Quotes 10
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E-commerce is a new phenomenon in the field of economic activity, and its emergence and development of fusion of new technology and the expansion of business operations, reflects the new knowledge-based economy mode. Has a great impact on the traditional concept of e-commerce in order to revolutionary new things, which relates to the legal issues. In view of the e-commerce law late start, less mature compared to other financial legal theory, domestic and international e-commerce legal issues, especially in the area of ??e-commerce tax laws even more derailed. In this paper, the basis of access to large amounts of new literature, the inherent Chinese traditional principle of international tax law and theory combined under the in-depth study and exploration on a number of issues of the e-commerce tax laws. I hope to take to strengthen China's e-commerce tax law legislation with international standards contribute to the work of international e-commerce tax law unified law process and update. Therefore, in selecting the topics, I believe that this paper is quite academic significance and practical value. In this unique network environment, the e-commerce transactions using paperless, all buyers and sellers of the contract, as the sale of certificates of various bills in electronic form, the various trading partners, both tangible goods, but also invisible software, services, trading and anonymous payment system connection, the process and results will not leave marks as an audit trail. Developed countries according to the needs of the traditional economic and trade works and the tax system (including sales tax, VAT, tax collection and international tax agreement) which faces many problems. This thesis is trying to discuss in detail on the following problems: 1. Impact of traditional taxation concept. The concept of \Impact of traditional taxes. International tax jurisdiction conflicts 5. Impact on traditional tax collection. E-commerce tax policy is also that country's current tax system is able to solve the problem of e-commerce taxation, is very difficult to establish a tax system. Currently, many countries are beginning to consider how to deal with this challenge. Developing countries, if not their own guidelines and policies, and completely agree with the attitude of the developed countries, the economic interests of the country will be a serious loss. If the developing countries have their own guidelines and policies to prevent the the Source Tax Jurisdiction weakening, first of all want to deal with how the service provided by the Internet provider and the certificate of purchase and sale of goods and services tax online technical problems. Developing countries to safeguard their financial interests on the one hand, to struggle with the developed countries. On the other hand, we have to deal with the majority of Internet users and Internet service providers, it is necessary to consider the fairness of the tax burden between different enterprises, but also consider the promotion and popularization of e-commerce. How to determine the types of taxes, tax aspects and tax measures, clearly taxed and trading figures, guarantee online _. Tuen normal taxation, it is necessary to take into account the principle of tax fairness, you must also consider the feasibility of the technology. E-commerce tax issues related to a wide range of areas of knowledge, including legal, financial, technical. In addition, due to domestic and international e-commerce taxation system is still in the exploratory stage, less mature experience for reference and research, this thesis in selecting the topics on the higher difficulty. S e-commerce for the economic activity of the newly developed movement, many of the basic laws were basic research, in order to facilitate the discussion, the need to harmonize the basic theory. The challenges of the background chapter focuses on e-commerce, e-commerce features of the trading patterns, the role of e-commerce, the connotation of e-commerce, electronic commerce, e-commerce legislation at home and abroad, and with e-commerce tax law certain problem, we have a comprehensive understanding of e-commerce and awareness, and research and explore legal issues which generate consensus. E-commerce involves many international economic activity, so the study of e-commerce tax law is necessary to understand the basic principles of international taxation system and system. Chapter II of this article focuses on the principles of international tax issues, the basic characteristics of international taxation and international tax. Comparative study is the field of international law research more often involved in effective research methods, this study of foreign e-commerce tax law experience, including experience in the United States, International Economic Cooperation and Development (OECD), the experience, and developing countries in e-commerce taxation. The experience of developing countries especially. Has its unique aspects of the tax law, the various types of taxes. Chapter IV of this article on the discussion of the impact of e-commerce for a variety of tax, business tax, commodity, Camp royalties fee, VAT Lesson 'tax, income tax, customs duties, value added tax, spread tax and e-commerce Ask a new question for a summary of the current tax system. In the field of international tax law, the tax jurisdiction of international law issues and international tax law, cross-border tax issue has been an issue of concern. Chapter do not do research, including e-commerce makes the tax potential conflicts of jurisdiction between countries exacerbate the problem of the division of tax jurisdiction, the basic concepts of international tax need new finds and reasonable definition of tax jurisdiction. Interpretation of e-commerce in the international tax jurisdiction. In Chapter depth to discuss two issues of international taxation of cross-border income, including e-commerce challenges of the traditional concept of state tax revenue, it is difficult to determine which is the identity of the subject, tax policy recommendations for e-commerce, cross-border e-commerce on The challenges of cross-border income classification problem and our problem of cross-border business income tax for residents in the e-business environment in China and Africa should take policy. Collection and management is a thorny issue in the tax law, tax collection and management of e-commerce is discussed in detail in Chapter VII, and administration about tax avoidance and escape in Chapter VIII of the study in this article. China's modernization, from the sense is the process of gradual convergence with the world, and the standards of the legal system is one of the important aspects of

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