Problem description:

Thank you all .....

Analysis:

1In June 1998, the US Congress passed the Internet Freedom Act. The simplest and most basic principle of ITFA is that "virtual goods" should not be taxed. This law is the first formal legal provision on e-commerce taxation in the United States, and its main contents include: (1) avoiding collecting new taxes on the Internet for three years from 1998 10+0; (2) Avoid multiple taxation or tax discrimination against e-commerce within three years; (3) Regarding the taxation of remote sales, it is stipulated that when visiting the website of a remote seller (whose server is outside the country), it is only used as a factor to determine that it is taxed, and the state and state cannot tax the seller. On March 20, 2000, the American Electronic Commerce Advisory Committee passed the Internet Tax Exemption Act again, extending the tax exemption period of electronic commerce to 2006, and stressed: (1) Even if taxes are levied, the principle of neutrality should be adhered to and the development of electronic commerce should not be hindered; (2) Adhere to the principle of transparency and simplicity, and do not increase the cost of online transactions; (3) Taxes should conform to the current tax system of the United States and the international community, and no new taxes should be levied; (4) Goods and services in international trade are exempt from customs duties; (5) relax tax collection and management.

2001165438+1On October 28th, President Bush of the United States signed a bill aimed at extending the Internet tax exemption bill for two years or more, which prohibited American states from imposing sales tax on Internet trade and kept it tax-free.

2. Canada's e-commerce tax policy.

The tax regulations of e-commerce in Canada depend on different tax items and special regulations in different tax regions. In Canada, it is difficult to confirm whether the source income and website belong to a permanent establishment, mainly based on the residence of the seller of goods and services in e-commerce, or on an independent server as a permanent establishment. When conducting e-commerce, it is difficult to determine the place where the goods are provided, the place where the contract is signed, and the place where the payment is made. So it is necessary to distinguish whether non-resident companies are engaged in business activities in Canada. The principles of Canada's tax policy on e-commerce are as follows: (1) * * Inappropriate laws or restrictive measures should be avoided to hinder the development of e-commerce; (2) Strengthen international cooperation, formulate policies conducive to the development of e-commerce and promote online transactions; (3) Pay attention to fairness. Taxpayers with the same transaction function in e-commerce and non-e-commerce should pay the same tax, which should not be different because of different transaction forms.

3. EU's e-commerce tax policy

1 In February, 1998, the European Union issued the taxation principle on e-commerce: (1) No new taxes are considered at present; (2) Under the VAT system, the transaction of a few commodities is regarded as providing services; (3) Value-added tax is levied on the purchase of labor services within the EU, but not abroad. The European commission mainly considers two aspects in taxing e-commerce: one is to ensure that taxes are not lost; The second is to avoid inappropriate tax system distorting the development of e-commerce.

1On June 8, 1998, the European Union published a report entitled "Protecting VAT revenue and promoting the development of e-commerce", arguing that the collection of VAT should not be in opposition to the development of e-commerce. Moreover, in order to control the loss of this tax base, it is decided to levy a 20% value-added tax on goods or services purchased by residents of member States through the Internet, and the buyer is responsible for withholding them, regardless of whether the supplier is an EU website or a foreign website. In addition, the European Union and the United States have reached an agreement on exempting electronic commerce (selling electronic digital products on the Internet) from tariffs. However, the EU also forced the United States to agree to levy indirect tax (value-added tax) on digital products sold through the Internet, and insisted on levying value-added tax on e-commerce transactions of EU member States to protect the interests of its member States. 1 At the end of 998, the Economic Commission for Europe (the political system of the European Union) established the first step principle of collecting indirect taxes on e-commerce: (1) No new taxes will be collected except the current value-added tax; (2) Electronic transmission is regarded as providing services; (3) The current VAT method must follow and ensure the principle of tax neutrality; (4) Internet tax laws and regulations must be easy to abide by and adapt to business operations; (5) The collection efficiency of Internet tax should be ensured, and paperless electronic invoices will become possible.

In May, 2002, the European Union passed an amendment to the current VAT law, and revised the provisions in the original VAT law that required non-EU residents to pay VAT when selling digital products to EU residents. Non-EU residents can enjoy exemption from VAT when selling digital products to EU residents. The bill came into effect in July 2003, and non-EU residents will be exempt from tax for selling digital products to EU residents within three years after it comes into effect.

4. E-commerce tax policies in OECD countries

The OECD, which coordinates the economic development of developed countries, began to study the taxation of e-commerce as early as June 1996, and held several ministerial meetings to discuss the taxation principles of e-commerce.

OECD held a ministerial meeting in Turku, Finland from 65438 to 0997 to discuss the taxation of e-commerce. The meeting studied the topic of "e-commerce's challenge to both parties" and drew the following conclusions: (1) Any tax claim should adhere to the principle of neutrality, ensure the fairness of tax burden, avoid repeated taxation and avoid increasing compliance costs; (2) At present, the existing tax system should be used as much as possible, and no new taxes, including "bit" tax, should be levied. (3) It is more urgent to solve the problem of tax administration than the problem of tax policy; (4) Fully consider the opinions of the business community; (5) International cooperation is crucial; (6) Taxation should not hinder the development of e-commerce, but the latter should not erode the tax base and hinder tax administration.

Meetings in Ottawa 1998 and Paris 1999. OECD countries have reached the following understandings on e-commerce taxation: (1) Keep the taxation system neutral, efficient, certain, simple, fair and flexible; (2) Clarify the concept of consumption tax in e-commerce and international tax norms; (3) No new taxes are levied on e-commerce, but existing taxes are adopted; (4) Strengthen the international exchange of e-commerce tax information, but avoid increasing the undue burden on taxpayers; (5) Collecting consumption tax where the service is consumed; (6) Ensure the rational distribution of tax bases in various countries, protect the financial rights of various countries and avoid double taxation; (7) When defining a permanent establishment, it is necessary to distinguish between hardware and software of computer equipment, and only the former can constitute a permanent establishment; (8) The OECD Model Tax Treaty can be applied to cross-border transactions of e-commerce, but necessary amendments should be made to the Model Treaty and its notes. At the ministerial meeting held in Ottawa, OECD unified its understanding of e-commerce taxation in principle and adopted some framework treaties. The treaty was mainly drafted by OECD, CIAT (Inter-American Tax Administration Center), CATA(CCMM Wealth Tax Administration Association), EU, WCO and commercial organizations. These terms have been widely recognized and accepted internationally. 1999, 1 1 year1October, OECD and APEC discussed and reached an understanding, which was accepted by APEC 1999 spring finance ministers meeting and other regional tax organizations, and served as the basis for further discussion at the meeting. The EU also spoke highly of this.

(B) E-commerce tax countermeasures in developing countries

At present, e-commerce transactions in developing countries are developing rapidly, and the current tax systems in these countries are also facing severe challenges. Because the taxation of e-commerce focuses on transnational transactions and involves the international distribution of tax benefits, most developing countries have not yet made a clear legal decision on how to tax e-commerce transactions. However, there are many signs that developing countries are wary of the idea of free zones in the United States, and all developing countries have indicated that they are exempt from sales tax (VAT) on e-commerce transactions. It is worth noting that when India and Singapore re-examine the tax-related issues of e-taxation, they show their respective positions and policies on e-commerce taxation.

1, India's e-commerce tax policy

India * * * issued a regulation on April 28th, 1999/kloc-0, stipulating that all payments made by Indian companies to American companies for using computer systems abroad are regarded as royalties from India, and withholding tax is levied in India. This move is not only a firm denial of the concept of free zones in the United States, but also makes India one of the first countries to levy taxes on e-commerce.

2. Singapore's e-commerce tax policy.

On August 3, 2000, KLOC-0, Singapore promulgated the taxation principles of e-commerce and determined its position on e-commerce income tax and goods and services tax. (1) In terms of income tax, it mainly depends on whether it operates in Singapore. For example, if a company operates in Singapore, all operating profits, including profits generated from e-commerce transactions, are income from Singapore and should be subject to Singapore income tax; The income from the company's operations outside Singapore is not subject to Singapore income tax. The income from the establishment of websites and branches in China is Singapore income and should be subject to income tax. (2) In terms of commodity sales, if the seller is a business person who has registered commodities, he should pay the same tax as traditional commodities when selling commodities through the Internet in Singapore. (3) In terms of services and digital goods, the buyer of services should pay 3% goods and services tax on the services provided by business operators registered in Singapore, unless the services provided are zero-tax services.

(C) Comparative analysis of e-commerce tax policies in developed and developing countries

Western developed countries have both differences and views on the tax policy of e-commerce. The differences of e-commerce tax policies in western developed countries are mainly manifested in whether e-commerce is tax-free and whether value-added tax is levied. 1, represented by the United States, believes that taxing e-commerce will seriously hinder the development of this form of trade, which is contrary to the general trend of world economic integration. Since 1996, the United States has been promoting the plan of zero tariff for domestic transactions and zero tariff for international transactions in Internet trade step by step, and it is forbidden to levy any new federal and local taxes on it. 2. Taxpayers represented by the European Union believe that the tax system should have legal certainty, and e-commerce should not bear additional taxes, but they do not want to exempt the existing taxes for e-commerce, and e-commerce must fulfill its tax obligations, otherwise it will lead to unfair competition. The EU insists on levying value-added tax on e-commerce transactions of EU member countries to protect the interests of its member countries.

Although the tax policy of e-commerce has caused controversy within developed countries, there is a * * * understanding between developed countries. 1. Western developed countries believe that tax neutrality is the basic principle guiding e-commerce taxation. Instead of establishing new taxes or increasing taxes, the existing taxes are modified to make them applicable to e-commerce to ensure that the development of e-commerce will not distort the fairness of taxation; 2. Emphasis on strengthening international cooperation, formulating policies conducive to the development of e-commerce and promoting online transactions; 3. Avoid multiple taxation or tax discrimination on e-commerce and exempt e-commerce (selling electronic digital products on the Internet) tariffs.

Most developing countries have not made a clear legal decision on how to tax e-commerce transactions, and they are cautious about e-commerce taxation. Developing countries are wary of America's e-commerce tax exemption proposition, because this proposition means that the tax base for developing countries is greatly reduced, the tax loss is increased, and the financial strength is weakened, thus further widening the economic strength gap between North and South. No developing country has said that they will be exempt from sales tax on e-commerce transactions.

Second, learn from China.

Compared with developed countries in the world, e-commerce is still in its infancy in China, and the tax problems caused by e-commerce are not prominent. China has no tax laws and regulations to deal with e-commerce. In the long run, e-commerce is the development direction of future trade mode, which has great influence on economic growth and enterprise competition. On the basis of learning from foreign experience, China should seize the opportunity and actively study the tax policy of e-commerce.

(A) learn from foreign experience, determine the tax principles of China's e-commerce.

The author believes that when determining the tax principles of e-commerce in China, it should be based on the actual situation in China and refer to the practices of other countries in the world. Specifically, these principles mainly include: 1, the principle of fairness in tax law. E-commerce, as a new trade mode, is the digital trade of goods or services, but it has not changed the essence of commodity trading and still has the basic characteristics of commodity trading. Therefore, according to the requirements of the fairness principle of tax law, the same tax law should be applied to traditional trade and bear the same tax burden. The purpose of establishing the principle of fairness in tax law is to support and encourage commodity operators to conduct transactions in the form of e-commerce, but it does not force the media of such transactions. At the same time, establishing the principle of fairness in the tax law means that we only need to modify the current tax law, expand the scope of application and interpretation of the tax law, and incorporate the e-commerce of digital transactions into the current tax law, thus including the taxation of digital transactions.

2. The principle of tax neutrality. China is a developing country, and e-commerce in China is just the beginning. Tax policy can not be an obstacle to the healthy development of e-commerce, and tax can not affect the choice of trade mode of enterprises. In this case, in the early stage of the development of e-commerce, we should not levy new taxes or additional taxes, but mainly redefine the elements of the current tax system to deal with the tax problems brought by e-commerce.

3. Maintain the principle of national tax power. In e-commerce, developed countries are mostly "strong countries" and developing countries are mostly "weak countries". Some developed countries, led by the United States, emphasize the "personal principle" of tax law and weaken the "territorial principle" of tax law, aiming at "bullying the weak with the strong" and eroding and depriving developing countries of tax revenue and tax benefits. In this case, when formulating China's e-commerce tax law, we should not only be in line with international standards, but also set out from the standpoint of safeguarding China's tax revenue and interests, determine the practice of attaching equal importance to the principle of territoriality, carefully study the content and essence of the concept of "permanent establishment", clearly identify and standardize the identity and function of servers, modify the scope of intangible assets, and clarify the right to use intangible assets.

(two) gradually update the current tax concept, and further improve the tax legal system.

As a "developing" country of e-commerce, China should gradually update its current tax concept and further improve its tax legal system in the current tide of e-commerce development in the world.

1. Under the principle of paying equal attention to the jurisdiction of residents and the jurisdiction of the source, according to the characteristics of e-commerce, redefine the connotation and extension of tax concepts related to e-commerce, such as "residents", "permanent institutions", "sources of income", "commodities", "services" and "franchising", and clarify the nature, tax basis and tax object of online transactions.

2. Amend the current tax law, increase the preferential tax policies for e-commerce and promote the development of e-commerce. Under the condition of not adding new taxes to e-commerce, we should improve the existing regulations on value-added tax, business tax, consumption tax, income tax and customs duties in China.

3. Revise the identification standard of permanent establishment in the current tax law, and increase the identification elements such as servers that meet the characteristics of e-commerce. Whether the server can be identified as a permanent institution mainly depends on whether the enterprise conducts substantive transactions through the server. If a large number of transactions are completed through a server, the server should be regarded as a permanent establishment. If only auxiliary activities, such as advertising and information dissemination, are carried out through the server, it should be considered that the server does not constitute a permanent institution.

(3) Adjust the tax structure in time to meet the requirements of e-commerce.

Developed countries with direct taxes as the main body demand permanent tax exemption for e-commerce because e-commerce will not have much impact on their existing tax structure. However, countries or regions that focus on indirect taxes strongly oppose it, because e-commerce will transfer tax sources that focus on production and trade to tax sources that focus on services, and use tax havens to easily realize profit transfer, which will cause significant tax losses to countries that focus on indirect taxes. China is a developing country with turnover tax, and faces the same tax risks. Value-added tax accounts for a large proportion of China's tax revenue, and the scope of taxation has not expanded to all service fields; Income tax revenue accounts for a low proportion of tax revenue, and the collection and management efforts are weak. Under the environment of e-commerce, a high proportion of value-added tax revenue may not only make the tax be strongly impacted by involuntary tax reduction, but also the collection cost of e-commerce tax is very high. Therefore, only by adjusting the tax structure in time according to the influence of e-commerce on the tax source structure can China achieve the tax goal of maintaining tax revenue and promoting economic growth.

(4) Strengthen international information exchange and cooperation.

Because e-commerce is a global, networked and open trade mode, its high liquidity and concealment weaken the ability of tax system to obtain transaction information, and even lead to many international tax problems, so international tax coordination and cooperation is very important. This coordination is not only limited to eliminating tariff barriers and avoiding repeated taxation by multinational corporations, but also seeks the coordination of the overall tax system, including tax principles, legislation, collection and management, inspection and so on. While promoting international economic and trade exchanges, China should actively participate in international e-commerce tax research and information exchange, strengthen tax cooperation and monitoring, crack down on tax-related crimes, prevent tax loss, safeguard the tax interests of both sides, and promote the healthy development of e-commerce.

refer to

[1] Office of Tax Policy, U.S. Treasury. Part of tax policy impact

Global electronic commerce, 1 1 month, 1996.

[2] Huang Jinghua. E-commerce course [M]. Beijing: Tsinghua University Publishing House, 1999.

[3] Vito Tantz. The Impact of Economic Globalization on Taxation [J]. Tax Translation Series, 1999, (1).

[4] Chen Weidong. The influence of e-commerce development on the current tax system [J]. Tax, 1999, (10).

[5] Andrew C. Lee, The Last New Field-How to Tax E-commerce [J]. Tax Translation Series, 1999, (5).

[6] Lei Chao. The Impact and Challenge of Electronic Commerce on International Tax Law [J]. Tax Research, 1999, (1 1).

[7] Zhu. On international taxation in network economy [J]. Foreign taxation, 2000, (2).

[8] Hu Hao. Discussion on E-commerce Taxation in Ottawa Meeting of OECD [J]. Foreign-related Taxation, 1998, (8).

[9] Zhou Renqing. Value-added tax faces the challenge of e-commerce [J]. Taxation, 2000, (2).

David Kennedy. Tax policies of European and American countries on e-commerce (translated by Wang Yi) [J]. Tax translation series

Source: paper net lunwen555/paper/shuanghou/* * * * * * * * * *.