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Study On Legal System Of The Value Added Tax In Electronic Commerce

Posted on:2008-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:H GuanFull Text:PDF
GTID:2166360245993174Subject:Economic Law
Abstract/Summary:PDF Full Text Request
With the development of the Internet, the electronic commerce is developing fast, proposing challenges, such as traditional tax revenue system, taxation key element and state revenues jurisdiction followed for many years to people. We predict that the e-commerce will develop adequately and play a more and more important role in our national economy. Therefore, the research of tax problem and its countermeasure under the electronic commerce is necessary and needed urgently. Internal and external colleagues have engaged in some scientific research, but many on the income Tax and tew on the value added Tax. This article focuses on the challenges and countermeasure of the value added Tax under the electronic commerce.The article contents three chapters. Chapter 1 introduces the challenges of the added value tax law system under the electronic commerce. It has four flied: Property of product which is supplied by electronic mean is uncertain. The traditional tax jurisdictional rules are often unsuitable when applied to economic activities that are tied to the Internet. Recognizing taxable person is hard. Disintermediation of center company makes tax management difficult. Chapter 2 introduces points of EU and OECD on property of product which is supplied by electronic mean, establish organization, tax jurisdictional rules and taxable person. Chapter 3 brings up some constructive suggestions on the added value tax law system of China based on the study of the former two chapters. The third chapter put forward that the law should extend the scope of the added value tax, define the place of tax applying to electronic commerce in a"consume place principle", define permanent establishment in"server principle"and"economic presence test", choose different taxable person in different kind of trade appearance. In the end, the article puts forward establishing tax management applying to electronic commerce.
Keywords/Search Tags:Electronic commerce, Value added Tax, Tax Jurisdiction, Permanent Establishment
PDF Full Text Request
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