Research On Legal System About The International Tax Collection And Management Under Electronic Commerce

In recent years, as the development of global technology of information and network, international tax collection problems under electronic commerce environment has become the widespread focus. Firstly, traditional principle of the sovereignty of the state's tax, international principle of fair distribution of tax revenue, international revenue neutral principles and principle of fair burden taxpayers transnational, which were affected by electronic commerce, were confronted with challenge. It particularly did a great influence on the principle of fair distribution of tax revenue. Secondly, the traditional principle of permanent establishment which is based on "physical presence" has been greatly challenged by the development of electronic commerce. As to this problem, the author of the essay analyzed the benefits and disadvantages of four current academic programs which are popular in the international tax law academics, including the conservative program, the radical transformation program, the withholding tax program, and the virtual permanent establishment program. Further more, by analyzing the nature of the principle of permanent establishment, the author think the meaning of which must be changed under new conditions. It is Professor Liao Yixin's new idea that through "Functional-equivalent Approach", they can seek the tax connecting factors of jurisdictions of source state in the virtual electronic commerce space. Thirdly, the electronic commerce impacts on the electronic commerce tax jurisdiction. Fourthly, electronic commerce heightened international tax evasion. In addition, the international community has not a uniform perspective on whether electronic commerce should be taxed or not, the author has made a detailed research on the electronic commerce taxation policy in the United States, the EU, OECD and the developing countries. The point of view is that: "Electronic commerce taxes collecting is the only way towards development in the near future". At the same time, the author analyzed the traditional entities commodities, the digital goods download through network, digital online services, providing the corresponding tax solutions. Finally, because of the large number of international tax evasion issues from electronic commerce, some perspectives are necessary to be put forth, such as making China's electronic commerce revenue in the legislative principle more clearly, establishing macro international legal system through legislative measures in order to prevent tax evasion, and strengthening tax enforcement in cyberspace and take more other measures. Of course, one important point is that: as to these series problems, people must solve them by joint efforts and spare no effort to co-operate with national governments, international organizations, and academic areas.