ABSTRACT
Information technology is filtering every corner of the society life in amazing
speed, every government have recognized the huge impact on its economy increase and
international competition and set down development strategy for e-commerce one after
another. In this way, revenue problem for e-commerce has become one of the focus for
international society. China must grasp this chance to protect its tax dominion in the
field of international tax and hold the vantage point when the world adjusting the tax
system.
This article will pay more attention to the question as follows and try to seek new
breach.
Firstly, with the vigorous development of the e-commerce, every government is
facing the difficult choice for the e-commerce trade, whether to impose to prevent tax
flow or exempt to promote the new thing.Secondly, with the impact of the e-commerce
trade, international revenue corresponds original frame is going through its facings. The
meanings of permanent organization and transfer pricing need new employment. Thirdly,
how to deal with e-commerce trade’s inherent characteristic brings different kinds of
troubles.
In order to answer the three problems, I believe that imposing the e-commerce
trade is necessary trade. But during this phase, the government should distinguish
taxpaying bodies in order to implement different revenue strategy. If the taxpaying
bodies refer to the enterprises, it need to be imposed. And if the e-commerce trade is
between two individuals, then the tax could be free. In the respect of international tax
cooperation, this article puts forward the points of regulating the meaning of the
permanent organization and deepening the cooperation of the international for
anti-tax-evasion. Finally, this article brings about some suggestions for the tax levy
model in the way of technology and system.
The paper will do some research to the problems arisen from the E-electronic
transaction from the macro level. So some of the paper have not assume the taxation
body,the taxation base and the choice of the taxation. And I will introduce the point in
the section of the research content.
Key Word: E-Commerce Transaction, Taxation Policy, Taxation
Harmony, Taxation Mode