The Research On The International Tax Collection And Management Of Digital Products And Services Online Transaction

As the increasing globalization of world economy and the development of high and new technology such as computers and the Internet, cross-border online transactions of digital products and services will be more and more frequent and trading volume will be more and more large. It will undoubtedly bring huge tax benefits to governments. In order to maintain their own benefits and strive for mastering international tax initiative, many nations and international organizations are active in international communication and cooperation and formulate a series of laws to deal with the new revenue issues arising from the continuous development of cross-border online transactions of digital products and services. In these circumstances, China need to take some measures to meet the challenge cross-border online transactions of digital products and services brings, and tackle the related international tax problems.This thesis discusses the necessity of taxation on cross-border online transactions of digital products and services, and makes suggestions on the tax collection and management of cross-border online transactions of digital products and services on the basis of learning from legislation and practical experience of developed countries and organizations such as EU.The thesis is divided into three parts:The first part is the summary of cross-border online transactions of digital products and services. The thesis defines the concept of cross-border online transactions of digital products and services on the basis of clarifying the relations between cross-border online transactions of digital products and services and electronic commerce, and analyzes the characteristics of this electronic commerce mode and the necessity of taxation. Besides, it also briefly summarizes the problems of tax collection and management cross-border online transactions of digital products and services brings, such as the identification of the nature of transaction object; the identification of the tax payer; tax jurisdiction and so on.In the second part, the thesis summarizes the legislation situation of electronic commerce in EU, USA and OECD so that we can take lessons from their excellent experience when we formulate laws and build system.In the third part, the thesis determines the basic principles of taxation in our country and makes some suggestions on the tax collection and management on the basis of analyzing the existing tax system of our country after taking lessons from foreign excellent experience of formulating laws and building system...