Research On The Improvement Of Transnational E-commerce Taxation System

E-commerce was emerged in the 1980 s.It has been highly developed and frequently used in everyday life since 1998.E-commerce plays a growing important role in cross-border trade because it has the superiority that it conducts transactions in virtual environment of internet without any restrain of geographical boundaries.But the tax-related features of globalization,fluidity,virtuality,imperceptibility,digitization and electronization of the object of trade and means of payment,prevent the existing tax system from directly applies in transnational Ecommerce,greatly challenge the traditional tax system,affect the stability of state revenue and result in competition of tax benefit among countries.Therefore,studying the problems of transnational Ecommerce taxation system and improving tax legal policies are significant in safeguarding our country's tax benefit and providing a legal environment to healthily develop for the transnational E-commerce of our country.This essay will study the problems of transnational E-commerce taxation system in 4 parts.Part 1 sufficiently expounds the tax-related features of transnational E-commerce and the opportunity of tax benefit it brings for every country and introduces the background and the significance of this research topic.Part 2 represents the challenges brought to traditional international tax laws by transnational E-commerce in four aspects——impacting international tax law principles,impacting tax jurisdiction of income tax,impacting tax jurisdiction of turnover tax and intensifying international tax evasion and tax avoidance.Part 3 horizontally compares the standpoints about international E-commerce taxation of OECD,USA,EU,developing countries and China and analyzes the differences and common points of them.Part 4 puts forward views about what legislative direction our country should take in the taxation problem of transnational E-commerce and gives suggestions and advices to build and improve the tax system of our country under the environment of transnational E-commerce in three aspects——basic laws,tax collection system international tax cooperation.