Research On Problems Of International Taxation To Electronic Commerce

With the rapid development of network technology, the mankind has entered theinformation society. The rise of the information industry produced essential influenceon human study，work, life and way of thinking and other aspects, which caused thegreat change of human society. In this change, electronic commerce suddenly rises,which caused the enterprise reform of the commercial trading mechanism andoperating mode of enterprise, also has brought the huge challenge on the traditionalinternational taxation.This article, in ways of raising problems, analyzing problems, solving problems,introduces that the international electronic commerce brought tremendous challengeson the traditional international taxation, as well as does comment on the transnationalelectronic commerce tax policy of other countries and international organizations, thefocus is our country should draw lessons from these countries and organizationexperience, and constantly improve our tax system, build reasonable, suitableinternational tax policy framework for the situation of our country internationalnational electronic commerce, in order to deal with the challenge that theinternational electronic commerce brought on the international taxation.The first part of this article introduces the basic content of the electroniccommerce and international taxation. The second part analyzes the impact thatinternational electronic commerce brought on international taxation, including thesignificant opportunity and great challenge that the international brought oninternational taxation, of which the great challenge is the key, such as the challengethat electronic brought on the traditional tax principle, international tax law system,international jurisdiction and the definition of related concepts. The third part doescomment on the international tax policy of other foreign countries and internationalorganizations, including why the United States government advocate of tax exemptionon electronic commerce, can bit tax plan be executed, why the EU levied value added tax on electronic commerce and so on. The fourth part is the focus of this article, whichput forward the tax policy options on the great challenge that the internationalelectronic commerce brought on international taxation, based on the experience offoreign countries, including perfecting tax system of our country, building internationaltax policy framework which is reasonable,suitable for the situation of our country,formulating of our country’s tax collection and management measures and solvinginternational electronic commerce tax issues of the supporting measures and so on, inorder to deal with the challenge that the international electronic commerce brought onthe international taxation.