The Comparative Research On Foreign-related Turnover Tax Law In The Environment Of Electronic Commerce

In the last few years, the swift development of cross-boarder electronic commerce has seriously challenged the traditional foreign-related turnover tax law of our country. The invisibility and concealment of electronic commerce, cause that it is difficult to determine the tax jurisdiction, to confirm the status of taxpayers, and to enforce traditional tax collection systems. If foreign-related turnover tax law does not make the corresponding revision, will cause more and more losses to financial revenue for our country, and will also affect fair competition between inner taxpayers and outer non-taxpayers in our national market.In the main part of the article, there is comparative research on the following several aspects of rules or suggestion between OECD, WTO and the US. On the issue of "tax or not" or levying a new tax on electronic commerce, all object to new tax clearly. OECD approves taxation of electronic commerce, and proposed some basic principles and concrete collection mechanisms of taxation.EU responds to OECD with legislation, and WTO also insists on some basic principles on taxation, but US opposes to tax on electronic business. There is comparison of the jurisdiction of taxation, mainly between three kinds, including physical presence, the place of source and the place of consumption. In the circumstances of electronic commerce, the place of consumption is comparative suitable. On the classification of digital products according to tax law, there are three main viewpoints, including tangible personal property, service and not to be treated as goods.On comparison of concrete collection mechanisms, mainly between EU and OECD, EU has adopted part of proposals of OECD in the practice of legislation.Foreign-related turnover tax law system of China is composed of foreign-related VAT law, foreign-related consumption tax law, foreign-related business tax law and customs law, and because of the strike of cross-border e-commerce, foreign-related turnover tax law has exposed many shortcomings, and it can't adapt to the new situation. Therefore, it is necessary to amend and improve foreign-related turnover tax law,in order to combat tax evasion through cross-border e-commerce. Foreign-related turnover tax law should be perfected in the following steps. At first, reasonable classification of digital products in online transaction is necessary, and it is reasonable to confirm taxation jurisdiction, to choose effective tax collection mechanisms and pay attention to strengthen international cooperation in order to affect international taxation policy of electronic commerce as much as possible, striving for impact on the related international conference or organizations and their documents or especially binding international treaties in the interest of our nation.