The Research On Electronic Commerce Tax

As a kind of new-type trade form, E-commerce demonstrates the vigorous growth momentum. The appearance of E-commerce has not only brought the new challenge to the traditional trade way, but also has brought the new challenge to current tax system , tax policy, tax management and international tax revenue rule. Though countries all over the world and international organization pay the tax revenue question of E-commerce with enough attention, but there is not a scheme of the ripe system yet so far.This thesis starts with analysis of impact on economic activities brought by E-commerce. It explores to many influences on ideas of traditional taxation, such as tax category, tax system, tax collection and administration, tax principle, tax distribute, etc. The influence that E-commerce causes to current tax revenue is concentrated in three aspects mainly: First, how should the current tax revenue law adapt to the development of E-commerce; Second, how should the current tax collection and management system manage the trade of the network; Third, in the face of network technology with rapid change, how to set up in the face of the technological mode of E-commerce and standardize the standard of the data effectively. What has been thought at first solving is the questions of "permanent establishment" and "tax jurisdiction".The question about "permanent establishment ", one important problem is to confirm what kind of situation website, server, net-work provider become permanent establishment. Combining OECD model to E-commerce modification characteristic, the article attempts to compare the three kinds of schemes to find the best way which can solve this question. About "tax jurisdiction", with the use of purchaser control model together with the payment system, the consumption tax taxpayers can be easily identified in the E-commerce transactions. This helps the related government to ascertain and exercise their right for administrating the collection of tax in the virtual world. Besides the settlements of two above-mentioned subject matters, there are other auxiliary policies, such as setting up the authoritative authentication centre of E-commerce, strengthening the information exchange and cooperation of the international tax revenue, researching the software and networking technology of tax collection and management, revising and perfecting the current tax law and tax system, etc.Except settlements of two above-mentioned subject matters, the final settlements should include other auxiliary policies also. First of all, the approval procedure can beused to confirm the subject of paying taxes; Secondly, define basic principles and basic contents that the tax revenue of E-commerce legislates; Third, because of E-commerce being a activity of economic trade related to other countries all over the world, the tax revenue question is international, so it must be solved through strengthening international cooperation and coordination; Fourth, set up the payment system which accords with E-commerce requirements and tax collection and management system; Finally , strengthen the tax laws propaganda and education. Through the coordination of a series of above-mentioned measures, the tax revenue problem of E-commerce will be solved at last.