Study On The Legal Problems Of International Tax Jurisdiction Caused By Electronic Business

Since the ninety’s of20th century, the rapid development of Internet technology, electroniccommerce based on Internet are booming, become a new business model, becoming the tradecirculation further active. Transnational electronic commerce is a form of electronic commerce, itstarts from the birth on promotes the development of international trade, resource configuration inthe world. Some scholars assert, e-commerce will become the twenty-first Century is an importantform of business activities, is to promote global economic recovery and development of hope.Therefore, the government, economic circles, academic circles pay close attention to thedevelopment of electronic commerce.In the rapid development of electronic commerce exceeded all expectations, the new ways oftrade has brought no small challenge to the current law. The existing international tax jurisdiction isbased on traditional trade, operation is relatively mature, by the world recognized. But the presenttax jurisdiction is clearly on the e-commerce is not applicable, and even appeared in a regulatoryvoid. In recent years, our country scholars enthusiastically legal research on electronic commerce isrising, mainly centers on the electronic signature, data evidence, on the study of international taxjurisdiction is limited.Tax distribution relationship between country and country is the core elements of internationaltax law, that is to say the tax division of relationship to middle income countries in internationaltrade. The countries are trying to expand their own tax jurisdiction, trying to get more cookies. Fora long time in developed capitalist countries insist on foreign investment, they often hope torecover the investment principles of belonging to residents as much as possible profit, theexpansion of national tax jurisdiction influence, while developing countries think the opposite istrue. This has prompted the United Nations Economic Organization and the world tradeorganization have enacted tax jurisdiction code, to maintain the stable development of world trade.The traditional trade tax jurisdiction distribution principle recognized by the developed countriesand the developing countries, but the emergence of electronic commerce to the world of taxdistribution in order to bring no small impact, it also gives in establishing the new order of worldtax system has brought opportunities, developed countries devote great efforts to rebuild the worldtax new order, developing countries we should seize this opportunity to more to fight for their rights.(1) on the impact of international tax jurisdiction of transnational e-commerce. The resultsshow that, the international tax jurisdiction is the basis of transnational taxation system, can affectthe Transnational E-commerce, thereby affecting the national tax capacity.(2) in the study of literature summary, in view of our country tax on the poor of TransnationalE-commerce, demonstrates the international tax jurisdiction is the necessity of constructingtransnational electronic commerce tax collection and management system. The lack of internationaltax jurisdiction lacks the ability to keep the tax advantage, especially in the reform period of china.(3) study on the basic attributes of the international tax jurisdiction, the challenge oftransnational taxation of Electronic Commerce on the traditional system, and demonstrates theimportant role of the international tax jurisdiction of Transnational E-commerce tax system,analyzes the relationship between tax jurisdiction and tax system, international tax jurisdictionconstruction mechanism construction of Transnational E-commerce taxation from the perspectiveof system power.(4) pointed out that our country to speed up the necessity of constructing transnationalelectronic commerce taxation system in the background of economic system reform, further clearup transnational electronic commerce tax system goal, put forward through the establishment ofdirect and indirect tax system.The innovation of this paper lies in, on the domestic and foreign transnational electroniccommerce taxation jurisdiction are analyzed, demonstrates the necessity and importance of ourcountry actively seek international electronic commerce tax jurisdiction. The international taxjurisdiction perspective on the construction of China International Electronic commerce tax systemwas proposed.The tax benefit allocation problem of transnational electronic commerce developed countriesstill have many differences, but the direction of national policy has been very clear. For example,the United States, Britain, France has agreed, gradually reduce the territorial jurisdiction influence,advocate tax according to the national tax jurisdiction principle, strongly opposed to the server islocated as a territorial division of taxation. In the past, the international allocation of benefits, has great relationship state will actively participate in their interests, not in the interests of the state areoften infringed. In the international tax jurisdiction of electronic commerce issues, the internationalcommunity is still in the discussion, our country should as soon as possible to participate in theinternational debate, on transnational electronic commerce taxation jurisdiction more in-depthresearch, for our country to gain more benefits.