Regulating Of The Tax Law On E-commerce

E-commerce, which is a commercial mode based on the Internet and depending on the customers'data, with both parties of exchange as the subjects and the electric payment and accounting of the bank as the means, is becoming the main tool of promoting the economic globalization of the multinational enterprises as a new trading means. The tax problems based on the e-commerce have also gradually become the topics of studies of all the countries. The subjects of e-commerce include the commercial institutions, persons and governments. According to the different trading subjects, e-commerce can be divided into four categories: the enterprise to the enterprise, the enterprise to customers and the enterprise to the government as well as the government to customers. The objects include goods and services. E-commerce is characterized as globalization, no national boundaries, relative virtualization of the subject, informationization and digitalization of the object, exhaust of paper of the trading process and electronification of the means of payment as well as high-degree credit, etc.. E-commerce, as a completely new commercial operating mode, has become the main stream of the international commercial exchanges and the center of the economic activities of all the countries at the 21st century. Some developed countries and areas have regarded e-commerce as the important strategic measure of promoting the economic globalization and dominating the world economy and the development of e-commerce as the important driving force of the world economy in the future. Because e-commerce is characterized as "exhaust of address"and "exhaust of paper", some phenomena such as diminishing determination, decreasing controllability and weakening logic happen to the basis on which the current tax system exists, which, to some extent, shakes the basis of the current tax system. It is very difficult for the principle of "the closest connection"adopted in the past to be applicable in the state of e-commerce due to the complexity of the trading relations and no prominence given to the dominant commercial behavior; therefore, it is naturally difficult to determine the legal responsibilities that occur. At the same time, vacuum occurs to the applicable aspects of the tax policies of some characteristic activities due to the specialties of e-commerce. It is also difficult for the current mode of the jurisdiction of the income source and the citizens'taxation to be applicable in the environment of e-commerce, which is obviously unfavorable to the economic development and international competition of the developing countries. The lack of the tax jurisdiction in the environment of e-commerce gives an impact on the current distribution principle and pattern in the aspect of the distribution of the international tax interests, the distribution of the international tax interests tends to be in favor of the manufacturing countries and the loss of the consuming countries or the source countries occurs. In line with the above cases, the mode of the tax jurisdiction based on consumers should be taken in the e-commerce of our country, in which, the consuming countries enjoy the tax jurisdiction. The suppliers are regarded as the importers of the consuming countries; therefore, the consumers can only pay the taxes to the taxation agencies of their own countries, and then the taxation agencies transfer the payment to the countries of suppliers. Such a mode of the tax jurisdiction is favorable to the realization of the objectives of the tax policies of one's own countries and the tax burden of the consumers is relatively rational. In the realization of the tax jurisdiction, the standing institution is the key factor. The standing institution in the trade refers to the fixed place where an enterprise carries out all or part of its operations in a country. The multinational e-commerce is the commercial trade that the clients in the different countries make by the electric data interchange (EDI) or the international Internet. Therefore, it is very difficult to think that one of the contracting parties has a standing institution in another party. The source taxation connecting factors which can better reflect the economic trading connection and the substance of business in the network and IT times should be found out to establish the just and rational program of resolving the problems of the distribution of the tax interests in the multinationale-commercial income between the living country and the source country. In the meanwhile, e-commerce also naturally becomes the main tool of the transfer pricing of the multinational enterprises. The transfer pricing between the enterprises refers to the pricing of the internal transactions between the related enterprises, which is the internal trading price adopted when the products, labor services or property are provided in the group of corporations or between the related enterprises. E-commerce makes the centralized operations of the multinational company in the world reach the unprecedented level, the transfer pricing between the related enterprises appears more complex in the environment of e-commerce and the relevant transfer pricing tax system also meets the unprecedented difficulties in the application of the environment of e-commerce. In recent years, the taxation authorities of our country has carried out much work in the transfer pricing, but the adjustment of the transfer pricing of our country still lies in the starting phase as a whole and no adequate concern is given to the new situation of the transfer pricing in the condition of e-commerce; therefore, the exchanges and cooperation with other countries and international organizations should be strengthened and the transfer pricing tax system of the e-commerce of our country should be perfected. Because the problems of the distribution of the international tax interests are involved, all the countries in the world are actively considering the strategies of how to deal with the impact of e-commerce on the current tax system. The advanced experiences and practice in legislation of those countries in the e-commercial tax policies should be used for reference, the protection should be provided to establish and develop the fair competitive order in the market to maintain the international tax interests of our country. In our country as a developing one, the information industry is developed in the late period and the construction of the network infrastructure is relatively slow and backward, but the trend of economic globalization and digitalization has become essential with the rapid development of the network economy and the proportion that the volume of the international e-commerce trade covers in the total volume of import and export trade of China is being rapidly improved. The relevant strategies and measures shouldbe taken as soon as possible to avoid the risks of the shrinkage of the tax foundation and the loss of tax revenue with the increase of the volume of trade. The tax neutral principle should be taken in the e-commerce of our country. The new categories of taxes should not be given to the e-commerce and the complete tax-free should not be carried out in the e-commerce, either. It is insisted that the current tax system should be taken as the starting point and the tax policies related to the e-commerce should be studied and established and continuously reformed and perfected with the development and popularity of e-commerce. It is insisted that the principle of the national sovereignty should be maintained. The establishment of the e-commerce tax policies should not only be favorable to keeping in the international pace but also fully consider maintaining the national sovereignty and protecting the national interests. For the application of the tax system in the e-commerce, according to the characteristics of e-commerce, the connotations and extensions in the Internet of some tax concepts such as the citizen, income source, commodity, labor services and franchise transfer, etc. should be redefined. In the aspect of the tax policies, the explanations to the relevant tax policies applicable in the e-commerce should be made. The author believes that it will play the roles in reality in realizing the tax distribution entering the visual world from the realistic world, preventing the loss of taxes and assuring the national financial income as well as maintaining the national tax sovereignty, etc. to analyze the impact of e-commerce on various aspects in the traditional tax field, use the tax policies and practice in legislation of e-commerce of the advanced countries and international organizations for reference and perfecting the measures of the current tax law in the e-commerce tax collection and management.