Study On International Taxation Jurisdiction Under E-Commerce

Electronic commerce is developing rapidly, so much as it represents the future trend of trade development. Electronic commerce's swift and violent development bring a new question for discussion for international taxation. On the one hand, owing to Electronic commerce will replace traditional trade, ratepaying tache, ratepaying place, international taxation jurisdiction fall across new instance; on the other hand, traditional taxation theory, taxation principle also come in for different degree impact。 Aim at Electronic commerce, to enact any taxation law system will straight decide and impact one country's future benefit at taxation distribution。 Among the challenge which Electronic commerce bring for international taxation law system. Taxation jurisdiction is the core issue。This thesis analyze Electronic commerce's basic content and taxation necessity, Electronic commerce's bringing challenge for international taxation jurisdiction, international taxation principle's applying under Electronic commerce, Electronic commerce international taxation jurisdiction conflict's assorting with, on behalf of vindicating our country benefit, bring forward viewpoint that adapt to our country, offer legislation advice for our country's participating in international taxation distribution benefit at Electronic commerce.This thesis consists of four chapters and a tag. The first chapter will start withtaxation's logical precondition——levy or not, educe that Electronic commercetaxation has inevitability, and then it is necessary to probe into Electronic commerce taxation jurisdiction。 The second chapter introduce international taxation jurisdiction under the traditional trade, and then analyze Electronic commerce bring challenge for actual taxation jurisdiction by the numbers, elicit international taxation principle that Electronic commerce taxation jurisdiction should persist in。 The fourth chapter analyze the criterion to assort with Electronic commerce international taxation jurisdiction's conflict, and educe the criterion to assort with Electronic commerceinternational taxation jurisdiction's conflict——to consult the source place of theInvest income. Finally, the tag puts forward measure at Electronic commerceElectronic commerce jurisdiction which our country ought to adopt 0This thesis's analyses indicate: Electronic commerce, which brings immense impact and challenge for actual international taxation system due to its own characteristic, will possibly determine coming international taxation distribution structure for a long period. It is a very rare good chance to adjust international taxation system over again <, As a result, as the west countries take an active investigate and discussion, although our country's actual Electronic commerce drops behind, we also ought to attend research and discussion actively. We actively develop international intercourse and cooperation , assort with Electronic commerce international taxation, reduce International tax shelter's feasibility, consummate Electronic commerce law system, participate in international taxation.