Font Size: a A A

The Solutions To The Legal Issues Of Taxation Avoidance In The Context Of Electronic Commerce

Posted on:2008-06-05Degree:MasterType:Thesis
Country:ChinaCandidate:W BaiFull Text:PDF
Abstract/Summary:PDF Full Text Request
The article mainly introduces that being virtual, paperless, electronic and trans-national, the electronic commerce proposes new challenges for the anti-tax—avoidance and how to conquer these challenges legally. The article first defines the electronic commerce is the paperless transaction through internet, electronic data interchange, e-mail, electronic fund transfer ,etc, among customers, businesses and countries. Under these circumstances, some traditional concepts of taxation are being seriously shocked. For example, tax jurisdiction, and the nature of objects being taxed are ambiguous, meanwhile, the accordance of traditional taxation checking is disappearing. On the other hand, online sales can avoid taxation easily. The rapidity of electronic commerce provides convenience to the price transfer in trans-national companies.Confronting plenty losses of taxation, every country is pursuing new ways and systems to improve taxation systems. Some countries hold the opinion of tax free for electronic commerce. However, the electronic commerce doesn't change the nature of transaction. Therefore, most countries try to put forward a reasonable scheme to assign tax globally and to avoid international tax avoidance. We should also insist the original taxation types , based on the principles of equality, fairness and balance. The article proposes that we establish a system including the process of online taxation registration, tax declaration and so on, that is to perfect the taxation system. On the other hand ,we should also solve the problem from the aspects of finance and transportation systems. The last part of the article points out the accomplishments we have achieved on the issue and the shortcomings that still exist in our country. It also proposes some measures to improve our competence to solve the issue.
Keywords/Search Tags:electronic commerce, international tax avoidance, taxation system
PDF Full Text Request
Related items