The International Tax Jurisdiction Of The E-commerce And The Advices For Chinese Legislation

The international tax jurisdiction of the e-commerce and the advices for Chinese legislation is the title of the paper. It focuses on the international tax jurisdiction of the e-commerce, and uses the theories and practices which are adopted by international organizations, developed countries and developing countries for reference. The aim of this paper is to discuss the theories in certain degree and provide some practical help to the tax administration and the e-commerce enterprises.The study methods of this paper are main two kinds: one is the data studying, the other is practical investigation. On the base of the most Chinese information available, the writer references some English materials and papers. The practical investigation main depends on the clients that the writer could contact in L&A law firm, and exchanges the views on the issue from the lawyers. Furthermore, the writer uses the internet to seek some works, papers and information related as can as possible.The international tax jurisdiction of the e-commerce and the advices for Chinese legislation divides main five parts, adds the introduction and tag, the paper is with 35,000 Chinese words. In the introduction, the writer discusses three questions for leading this paper's main point, the international tax jurisdiction of the e-commerce: the fast development of the internet and e-commerce; international tax loses heavily; re-express the international tax jurisdiction of the e-commerce.The first part explains some basic concepts and questions of the e-commerce and the international tax jurisdiction; generalizes the three points of the international tax jurisdiction of the e-commerce; summarizes the three characteristics of the international tax jurisdiction of the e-commerce; analyses the economic, political and legal reasons of the issue; clarifies the theory meaning and the practical value.The second part reviews the tax residence jurisdiction and the source of income jurisdiction, analyses the challenges of two traditional jurisdictions under the e-commerce environment, especially discusses the source of income jurisdiction.The third part main addresses the principles and standards of the international tax jurisdiction of e-commerce.The forth part main expatiates the theories and practices of the international organizations, developed countries and developing countries on the issue.The fifth part is the legislation advices to our government. The writer analyzes the international tax jurisdiction status in China at present, and advances the legal principles and aims to this issue. And according to the Chinese reality, the writer puts forward the practical countermeasures of the international tax jurisdiction of e-commerce and the imagination for the taxation levying.In the last tag, the writer lodges to re-construct the international system from the jurisdiction, although it is not mature, is only assumption, the aim is to arose more scholars' attention, and could gain more progress on the international tax subject study. There are more shortages and deficiencies in this paper. There are two reasons, one is the data lack; the other, the most reason is the writer is short of the knowledge. Some views in this paper are just the writer's sentiments. The writer uses the former studies, advances the issue's reasons, and analyses the issue's characteristics, and brings forward the two traditional jurisdictions challenges under e-commerce, and at last, the writer lodges himself view: we should study the traditional theories and insists on the consumer model on the international tax jurisdiction of e-commerce, and whether the administration levy the e-commerce or not, we should pay more the national benefit and take the window-shop attitude.