Study Of E-commerce Tax Issues Under The Wto Framework

The so-called "e-commerce" generally refers to the Internet through business activities. Including commodity trading entities, such as advertising and market intelligence information to provide, financial exchange and sell audio and video programs and other means of electronic data transmission via the Internet to complete the traditional transaction model. With the network of the rapid development of information technology, related to the growth of e-commerce will be more and more impressive. E-commerce in addition to new business opportunities, the overall national tax policies also have far-reaching implications. Based on Jia Zhihao (2000) study indicated that only one in Taiwan in the year 1999 under the business tax e-commerce revenue losses amounting to 90 million yuan, in 2000 up to 260 million yuan more.Overview of current law, it is in response to the traditional type of transaction set, yet not enough to completely regulate the emerging e-commerce transaction. Because of the anonymity of the Internet, making the main transaction tax is not easy to determine the location and, through data encryption technology, will allow evidence of assessment is not easy to master, and the residents of a country with other countries the producers of goods directly deal traditional tax point disappeared; Furthermore, e-commerce value-added tax for the current system has resulted in the test, such as taxation and how to decide, as well as how e-commerce transactions should be levied on value-added tax, e-commerce transactions to reduce the loss in revenue is worthy of further investigation.International trade relations as a pillar of the WTO to be the subject of e-commerce has a great deal of concern. In 1998, the second trade ministers adopted a joint declaration on e-commerce, online transactions to implement the Declaration on the practice of temporary duty-free. Failed due to the cognitive consistency of the results of this work plan was unable to enter formal negotiations on the WTO agenda, but only at the record of the meeting and advisory report. Then, after the Uruguay Round negotiations, although after the other agreements reached, including a great deal of adjustment and the promotion of global e-commerce rules. However, WTO agreement in e-commerce is still in the case of marking time, there is only a conceptual framework of e-commerce.As a result of e-business globalization, without geographical restriction, the subject of electronic transactions and information, and paperless transactions and other features, the world's leading countries for e-business views on tax policy issues and to take corresponding measures to solve this problem. One of northern Europe, Australia, the European Union, Taiwan took the lead in the implementation of "electronic invoice" system. E-commerce at home and abroad as a result of tax-related documents, most of them more tax statements derived from the concept of e-commerce, and the lack of electronic invoicing system for e-commerce, especially business-to-consumer (B2C) business impact of the tax. This study explored the development of e-commerce on the impact of the existing tax system and impact, and the Taiwan region as a case study of e-commerce attempt to estimate the possible loss of revenue, as well as electronic invoicing system can reduce the revenue loss.