Research On The Issue Of Tax Jurisdiction On Cross-Border Direct E-Commerce

In the era of digital economy,the division of digital commodity attributes of cross-border direct e-commerce enterprises has always been a hot issue in the world.With the development of the times,the traditional international tax agreements have some shortcomings,which should be revised as soon as possible under the consultation of all countries in the world.Otherwise,With the improvement of China's comprehensive national strength,information technology has also developed rapidly,which has promoted the e-commerce industry that relies on information technology as its core.The advantages of e-commerce itself,such as the speed,have brought more development opportunities to traditional international trade.At the same time,its liquidity and concealment have brought many problems to international taxation.Governments and major international organizations have developed their own solutions and measures for the many problems that e-commerce brings to international taxation.This paper mainly analyzes and studies the various problems existing in the taxation of cross-border direct e-commerce operations and transactions in the two major taxes of income tax and turnover tax,and strives to base on China's current tax policy.In the actual situation,a scientific and feasible implementation plan for cross-border direct e-commerce tax jurisdiction is proposed.The main content of this paper: The first part: Introduction,including the background and significance of the topic,literature review.The second part: the related issues of cross-border direct e-commerce and tax jurisdiction,mainly explains the definition of cross-border e-commerce and tax jurisdiction and its contents.In terms of tax jurisdiction,it mainly introduces the jurisdiction of income tax and circulation tax.The third part: From the perspective of cross-border direct e-commerce tax practice,it analyses some cross-border direct e-commerce tax avoidance and anti-tax avoidance means.Governments and major international organizations have adopted methods and measures to deal with such issues as taxation and tax avoidance of e-commerce transactions,as well as to draw lessons from their experience in dealing with them.The fourth part: Introduce and explain the basic situation of Amazon,that is,to understand the development of Amazon and some data of Amazon Kindle e-books.On this basis,taking Amazon Kindle e-books as an example,this paper analyses the problems and difficulties brought about by cross-border direct e-commerce on income tax jurisdiction and turnover tax jurisdiction.In this part,the tax measures and policies of various countries on digital goods of electronic books are also discussed from the jurisdiction of income tax and circulation tax.The fifth part: In this part,through the identification of the identity of residents,the classification of income rules,the definition of the attributes of digital goods,the source of tax jurisdiction and the choice of destination,some suggestions are made to safeguard the tax jurisdiction of China's cross-border direct e-commerce and the tax revenue of China's tax sources.This paper puts forward some suggestions to improve the tax jurisdiction of cross-border direct e-commerce in China,and at the same time realizes the combination of theory and practice.The sixth part: Sum up.China should actively participate in the process of adjustment and revision of international tax agreements,and contribute to the fairer and more reasonable international tax regulations and the maintenance of our tax sources and taxes.