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Research On Legal Regulation Of International Tax Evasion Of Cross-border E-commerce

Posted on:2016-10-14Degree:MasterType:Thesis
Country:ChinaCandidate:X Y LiuFull Text:PDF
Abstract/Summary:PDF Full Text Request
Electronic Commerce is a new form of transactions, which originated in the 1990’s. It makes a transaction can be completed with the internet platform from the displaying of goods, reaching the intentions of purchasing, payment, delivery of goods and services. With the popularization of PC and development of Internet,electronic commerce has also become an important channel for the social public. It is a great challenge for the government supervision because its virtuality and electronization..A lot of tax rules in the traditional transactions are difficult to continue to apply,which makes the tax of electronic commerce free from government supervision. All of these really do harm to the order of the market economy and the tax benefit. In order to ensure the fairness of tax revenue and maintain the order of tax revenue and fair competition in the market The author mainly studied the tax revenue under the environment of cross-border in this paper.The article is divided into four parts. First of all, the article defines the cross-border electronic commerce and the difference between “cross-border" and “transnational”. After that the author analysis the new characteristics of international tax avoidance of cross-border electronic commerce.This is also a chanllenge for the tax authority and tax staff.The second part mainly analyses the tax avoidance of the traditional transactions. For example, because the development of e-commerce itself depends on the development of information technology,the government supervision should also adapt to the development of information.In the aspect of permanent establishment, the existence of traditional physical and fixed requirements obviously cannot adapt to the development of electronic commerce.Therefore, this paper proposes the use of server and site to identify the concept of permanent establishment. The third part mainly analyses exploration of the legislation and practice of the tax regulation of the development of electronic commerce of the international society in other countries and organizations, such as OECD,WTO etc. The strategies are proposed from our point of view in the fourth part.The angle of the domestic law is mainly the principle of substance over form, respectively, from the angle of permanent establishment of cognizance regulation of advance, price agreement, explicit tax properties etc.. While the international method is mainly to strengthen tax cooperationwith other countries and actively participate in the formulation of international within the scope of the tax rules of the game, in order to better protect our country’s tax benefit.
Keywords/Search Tags:International Tax Avoidance, Cross Border, Electronic Commerce Tax Benefit
PDF Full Text Request
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