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Research On International Tax Law Under Cross-border Electronic Commerce

Posted on:2018-02-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y QianFull Text:PDF
GTID:2416330596452059Subject:International Law
Abstract/Summary:PDF Full Text Request
Since the 20 th century since the 90 s,to the communications,computer and software industry as the main body of the electronic information industry with its amazing growth rate,in one fell swoop has become the world's most important strategic industries.With the consumer upgrades and cross-border electricity business platform continues to popular,e-commerce as a new trade model also came into being.As the income growth,the middle class base expansion,the growing purchasing power of Chinese consumers.People have a higher demand for quality of life."Sea Amoy" can make consumers can spend less money,buy more quality goods.This feature makes cross-border e-commerce quickly become the leading consumer upgrade new shopping form.By the third party institutions iiMedia(Ai media consulting)released "2017Q1 China cross-border electricity market research report" shows that China's national cross-border electricity business as a whole since the scale of 2.9 trillion from 2013,up to 2016 years of 6.3 trillion(Up 23.5% year on year),is expected this year and next year,the transaction size growth rate can still maintain a high point,the size of 2018 transactions will reach 8.8 trillion yuan.The rapid development of cross-border e-commerce,in the effective promotion of financial trade,logistics and transportation,information technology and other industries continue to innovate the development of the same time,the currentinternational tax law put forward no small challenge.The traditional business model is based on tangible trading,and the concept of permanent establishment plays a heavy role in it.However,the global,hidden,intangible,real-time is a significant feature of cross-border e-commerce,which is different from the traditional business characteristics for the international tax legal system has brought a huge impact.So,the pros and cons of cross-border e-commerce and the difficulties brought about by the taxation? Is the principle of permanent establishment applicable to it?What are the shortcomings of our existing tax legal measures? How to further improve China's tax regulatory measures to make it more standardized,more healthy direction Will be the future for a long time we have to face the problem.With the rapid development of information network technology,the rapid development of cross-border e-commerce in recent years,making the international trade has long been showing a blowout growth,clear and systematic cross-border electronic trade situation has a detailed description,It is necessary for us to have a more comprehensive and systematic understanding of cross-border e-commerce.This paper first studies the concept,classification and characteristics of cross-border e-commerce from the development of the current cross-border e-commerce problem,which mainly focuses on the advantages and disadvantages of cross-border e-commerce.Then the article takes the taxation of cross-border e-commerce and the difficulty of taxation,so as to cut into the question of whether it should be taxed.We should discuss the theory and practice of the international tax avoidance problem under the cross-border e-commerce The paper makes a detailed analysis of the problems caused by cross-border e-commerce and its main disputes,and then clarifies the complexity and urgency of the international tax law problems caused by the "Internet +" era and cross-border e-commerce.This paper focuses on the analysis of the application of the "permanent institutional principles" in the international legal system of taxation in the cross-border e-commerce environment,and analyzes the problems arising from the principle of permanent institutions.Origin,the criteria,the focus of controversy,thesolution and other major issues to focus on the interpretation of the "permanent body principle" in the cross-border e-commerce environment identified issues,combined with several representative Western countries and international organizations to prevent cross This paper analyzes the development of taxation legal regulation measures in this area and discusses the new development of cross-border e-commerce issues on the basis of the principle of extremely important taxation in this tax law,so as to clearly prevent cross-border The Application of E-commerce Tax Avoidance in China 's Taxation Practice.In the aspect of horizontal comparison,this paper chooses the international organizations represented by the International Organization for Economic Co-operation and Development(OECD),the World Trade Organization(WTO)and the United Nations;developed countries such as the United States,the European Union and Australia;As the representative of the developing countries,to discuss and study their cross-border e-commerce legislation on the relevant experience and practice,so that we go to its dregs,whichever is the essence.Finally,the article based on the actual situation in China,China over the years for cross-border e-commerce taxation of the legislative tendency of a brief analysis,including the maintenance of national tax sovereignty principles,adhere to the principle of tax neutrality and efficiency,the implementation of appropriate tax incentives Principles,to strengthen the principles of international coordination and cooperation,including several major principles.Then,the author sets out the current situation of legislation on cross-border e-commerce tax regulation,combined with the existing problems and brief analysis,and on this basis,further put forward more concrete ideas and suggestions.Cross-border e-commerce in just two decades to subvert the entire world's economic landscape,making the traditional theory of international tax law is facing fierce changes.According to the China Electronic Commerce Research Center(100EC.CN)monitoring data show that in 2016 China's cross-border imports of electricity business size reached 1.2 trillion yuan,an increase of 33.3%,is expected in2017 will reach 185.43 billion yuan.The development of explosive growth is asignificant feature of the development of cross-border e-commerce in recent years.How to deal with the international tax law under the environment of cross-border e-commerce is a major problem that China faces in the present and even after a long period of time.In order to accelerate the development and transformation of cross-border imported electricity business,from the beginning of 2012,China opened the first batch of cross-border import electricity commercial pilot cities;in 2013 introduced to support cross-border electricity to facilitate customs clearance policy;In 2015,the state regulated the import tax policy and reduced the tariffs on some of the imported goods;in 2016,it was a cross-border import of the import tariffs on the import of goods,Electric retail products to implement a new tax policy-"four eight New Deal."With the support of the state and society,cross-border imports of electricity will be more and more standardized,cross-border online shopping will also be more and more popular.Our government's policy on cross-border electricity business in a few short years of continuous adjustment and development,so that cross-border e-commerce in a more comfortable policy environment free development at the same time without losing the normative and orderly.As the largest developing country in the world,our country will continue to learn from the latest achievements in practice and theory to safeguard the state's fiscal and tax benefits as the prerequisite,adhere to the principle of tax fairness and tax efficiency,unity of the third world countries,Advocate the establishment of a new international legal system of taxation and continuous efforts.
Keywords/Search Tags:Cross-border Electronic Commerce, International Tax Law, The principle of permanent establishment
PDF Full Text Request
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