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E-commerce Cross-border Income Tax Under Legislative Research

Posted on:2005-09-17Degree:MasterType:Thesis
Country:ChinaCandidate:C FengFull Text:PDF
GTID:2206360125951864Subject:Law
Abstract/Summary:PDF Full Text Request
International taxation legislation of electronic commerce is a very important part in the legislation of electronic commerce, and transnational income tax is essential in international taxation. Thus, the legislation of international income tax plays a key role in the legislation of international taxation of electronic commerce.This article contains five parts with about 40,000 words:Part I In this part, the author briefly introduces electronic commerce and transnational income tax by explaining their definitions and characters that are basic to the following parts.Part II In this part, the author analyses the challenges electronic commerce brings to transnational income tax which are essential in this article. They are the problems electronic commerce creates to transnational income tax, mainly in the following aspects: taxation jurisdiction which is the core of transnational income tax, the principle of permanent institution which is a very important justifying criterion and taxing principle in source taxation, the classifying rule of transnational income which is valuable for determining the classification of source place and the jurisdiction of taxation, the transfer of price which is the main way avoiding and escaping taxes.Part III In this part, the author mainly introduces the legislations and policies of nations and international organizations. By comparing those legislations and policies, the author concludes their differences and similarities.Part IV Basing the above three parts discussions, the author raises suggestions for the legislation of international income tax in electronic commerce. The author thinks that its legislation should follow the present tax framework, and shares some traditional ones as well as some initiated taxation measures. The author suggests keeping the value and principles of traditional taxation and studying the new ways for the specific issues, such as justifying permanent institution, classifying transnational income, regulating the transfer of price, and so on.Part V The author makes suggestions for China's legislation of international income tax in electronic commerce. Combining China's present legislation of international income tax in electronic commerce, according to part IV, the author discusses China's legislation of international income tax in electronic commerce concerning the attitude, the purpose, the principles, the patterns and some concrete aspects, etc.
Keywords/Search Tags:Cross-border
PDF Full Text Request
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