The Research Of Affairs Related To International E-Business Taxation Laws

The development of E-Commerce brings the human society with new problems on politics, economy, law and society. Among all those problems, e-commerce tax is treated as focus by international society. To establish the policy and law on e-commerce tax is the common subject confronted by every country. Therefore, this thesis is devoted into the study on E-C Tax Law.This thesis analyzes the xauses and scope of E-C Tax Law and classifies it into four fields: tax policy, direct tax, indirect tax and tax management. At first, the author thinks that the core of direct tax problems of E-C Tax Law is to determine the tax jurisdiction to e-commerce. The paper analyzes the following three questions on the Permanent Establishment principles and income classification rules. Secondly, this paper foucuses on indirect tax problems of E-C Tax Law, including tariff and VAT. Thirdly, this paper foucuses on tax management problems of E-C Tax, including tax evasion and electronic tax. At last, the author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C Tax policy and law of China based on the study of the former parts.