Research On International Trade Tax Based On Electronic Commerce

E-commerce is developing promptly in the globe, which is influencing the present economy and management. E-commerce, which stands for the future direction of international commerce. Because of its own characteristic ,such as the completement and scatterness of the fast innovation, concealment, invisibility and high mobility, the emergence has led to a series of problems. For example, the loss of tax payment, the unfair tax revenue burden, tax jurisdiction, permanent establishment, international tax avoidance. It takes many problems to the transitional tax theory and principle. Meanwhile it must take new claim and challenge to the present tax law system. The western countries headed by the U.S. are studying and drafting a tax policy to standardize the E-commerce and construct a safe trade environment in network. In this way, it can promote their future development.The paper, on the base of expounding the characteristic of E-commerce, attempts to analyses the influence which E-commerce takes to the present tax law framework. Through drawing on the main difference on the tax issues among some countries and economic organizations, and consistent and internationally coherent response, it attempts to present the tax principle which match Chinese e-commerce, and gives new interpretation to some tax concept, then offers the feasible practical countermeasure of the taxation.