Studies On Legal Issues Concerned With Electronic Commerce

E-commerce ,in the 21st century information age , as an important emerging trading activities of its rapid development and specific transactions, the existing tax law system has posed a severe challenge, shaking the traditional tax and legal system for e-commerce taxation issues related to balance. Since most of the existing tax law to establish the context of the traditional trade environment, e-commerce sales, purchase, delivery, etc. through the Internet, greatly changed the traditional trades model to digital and network-based e-commerce into a breakthrough the traditional trade area and space limitations. Virtual, international and other features of electronic commerce to make the existing tax law difficult to apply to electronic commerce, and effective tax collection are also difficult to achieve. E-commerce with the challenge to the traditional tax law is manifold, from the basic legal concepts to specific legal system, to the procedural law from substantive law, from the protection of the rights to the balance of interests.E-commerce taxation of electronic commerce legal issues in this new field should not be ignored, and the economic interests of a country's tax revenue is closely related to the ring while the key issues of national sovereignty.Therefore, all countries actively take measures to mitigate the conflict of e-commerce and traditional tax policies and regulations in order to gain the initiative in the world e-commerce tax legislation, and obtain economic benefits. In this paper, several of the e-commerce tax issues in the analysis, and explore possible solutions in order to promote the improvement of e-commerce tax reference. The article is divided into five parts, the first part as an overview of this paper of the writing for the following basis. The next four parts to conduct a detailed analysis and discussion about several e-commerce tax issues.The first part is an overview of the basic situation of e-commerce. This part defines the connotation of e-commerce, and then expounds the virtual, international, fast, paperless and other features of e-commerce taxation; these features make the e-commerce on the traditional tax caused a huge impact.The second part analyzes the tax and non-tax issues. The first is interpretation of e-commerce and tax revenue can be the need for e-commerce tax policy through legislation extraterritorial comparative study, have finally settled into our choice of e-commerce is taxed. The third part, the main principle is the analysis of e-commerce taxation. Introduces the principles of taxation of electronic commerce on the impact of e-commerce and learn from foreign tax principles, proposed development of the principles of e-commerce taxation.Part IV, e-commerce tax jurisdiction. First, analysis the basic theory of tax jurisdiction, and then discusses the establishment of e-commerce jurisdiction, and the obstacles faced by the conflict. The last, reference to the two different views of international community, the abandonment of the Source of income tax jurisdiction and the reservation of the source of income tax jurisdiction, and proposed our basic attitude about E-commerce jurisdiction.The last part is the issue of e-commerce tax collection, e-commerce tax collection to pose significant challenges, mainly from the tax side of the building, tax management to build and strengthen international tax cooperation and other aspects of analysis, and put forward proposals for improve management to the e-commerce tax collection.