Research On Legal Problems Of International Taxation To Electronic Commerce

Experienced successively the study and consider for three years, as well drawn lessons from the international organization and research results of scholars, the author analyzes some concrete problems of the international tax law for taxing E-commerce.More and more people and enterprises have made vast profit from the rapid development of E-commerce. Nevertheless, it seems difficult to cope with taxing E-commerce for governments of many countries.The new characters of E-commerce make parts of traditional international tax laws useless. To establish new tax law and policy on E-Commerce becomes the common subject facing the world.This paper contains five chapters totally.Chapterâ… emphasizes on introducing elementary knowledge of E-Commerce, discussing the opportunity that bring to the tax revenue from E-Commerce, and insists that the E-Commerce should be taxed.Chapterâ…¡focuses on analyzing the challenge of E-Commerce to taxations on the basis of adjective laws and substantive laws.Chapterâ…¢and Chapterâ…£point out the challenge of E-Commerce to classifying rule of multinational income and principle of permanent organization.Chapterâ…¤makes a thorough research into the tax policies on E-Commerce in our country. From the law angle, this paper provides several proposals for our country's tax policy.The last part gives us the diversity of the tax policy on E-Commerce in short words and the right strategies to E-Commerce for our country.In a word, the E-Commerce brings innovations to the tax collection and management. Meantime, E-Commerce brings the tax law with new changes. It is a new subject for Chinese tax administration section and scholars to establish new tax law regime matching the rights of our country.