A Study On The Legal Problems Of Transnational E - Commerce Tax Avoidance

Anti-avoidance is a concern in transnational trade, E-commerce has full impact of the existing tax theory, especially the international tax law field. Compared to traditional business, E-commerce blurred the line between seller and consumers in geography, national tax law systems face many problems, National laws are blank on e-commerce taxation regulations, The above provides possibility for international tax avoidance. How to deal with the challenge, is the world’s hot topic within the scope of each sovereign state. Solving the problem of international tax avoidance of e-commerce will be beneficial to the tax revenue redistribution, it can ensure national long-term economic interests.The first part of the article body illustrates the debate about electronic commerce levy or not and Concept of international tax avoidance. The economic interests is different between countries, there are two quite different views in the world. Since the end of last century, the problem of e-commerce tax or not has been in debate, Around the world did not reach a consensus. I think, the contradiction between economic and system to be solved need changing the system to adapt to the economic. In the future, good matting supporting system, ensure that the terms under the clear premise, a tax on e-commerce is necessary.The second part of the article lists new problems in the electronic commerce brings to the international tax. Including the impact on the traditional taxation elements, a challenge to tax management, and lack of international coordination. The author thinks that the determined after good self-interest guide for multilateral negotiations, to determine a single jurisdiction is not contradictory.The third part of the article puts forward the countermeasures to solve the problem of existing. Article draw lessons from the abroad about the results of e-commerce taxation, coupled with China’s national conditions, puts forward my views. To establish a set of effective and high-level laws and regulations; In the revised law need to clear taxation and the object types, specific jurisdiction, through electronic customs clearance, tax returns and other way to solve the problem of tax, also need to international cooperation in the field of taxation.Now setting up independent e-commerce tax system is relatively difficult to achieve. So, on the basis of comprehensive understanding of the current tax system, which is necessary to simplify the tax system, modify the existing laws and regulations, at the same time, national policy is the best choice. All the developing countries, including China, as a transnational e-commerce importer, should be involved in the establishment of the new rules as soon as possible, in order to maintain their own legal tax rights and interests.