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作业代写:The impact of e-commerce on taxes

2018-09-12 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- The impact of e-commerce on taxes,供大家参考学习,这篇论文讨论了电子商务对税种的影响。电子商务是基于因特网服务器的应用,实现买卖双方之间的网上交易和在线电子支付及各种商务活动、金融交易活动等综合性的商业营运模式。在直接电子商务交易情况下,对无形的数字化商品是否征收增值税以及如何征收都产生了问题。因为数字产品的增值税基本上无法征收,在生产和销售地征收很难确定购买者是在国内还是在国外,即很难确定贸易的性质为国内贸易还是国际贸易,增加了确认是否征税或者退税的难度。

e-commerce on taxes,电子商务影响,essay代写,作业代写,代写

With the rapid development of network information technology, e-commerce activities based on the Internet are becoming increasingly active. While changing the traditional trade mode, e-commerce has also formed a huge impact on the traditional business economic model and method, which is bound to challenge all aspects of China's taxation to some extent. This paper analyzes the influence of e-commerce on several major taxes in China, and explains the impact of e-commerce on taxes.

E-commerce is based on the application of the Internet server, the realization of online transactions between buyers and sellers and online electronic payment and a variety of business activities, financial transactions and other comprehensive business mode. Formally in 2007, the national development and reform commission and the state council informatization office released China's first "electronic commerce development of the eleventh five-year plan", clearly put forward during the period of "11th five-year plan" of the overall goal of China's e-commerce development, thus we can very clearly know that e-commerce will become an important form of business in China. It will inevitably pose new challenges to China's taxation, among which e-commerce has the greatest impact on China's turnover tax. This paper attempts to analyze its impact on several major taxes in China.

Value added tax is usually levied according to the principle of dependency. The so-called dependency principle is the place that the goods produces or service provides the ground pay value added tax, execute a kind of country border balance, want to deduct value added tax to export goods to make goods does not contain duty to export, to entrance goods full amount sufficient rate is taxed, regard as same as domestic product. In this way, taxpayers will only be liable for tax if they sell goods, provide services or provide imported goods in their home country.

In the case of indirect e-commerce transactions, there is no doubt about the use of current VAT regulations, while in the case of direct e-commerce transactions, the imposition of VAT on intangible digital goods and how to levy problems. If the film, book that trades on the net wait for digitized product is to press sale product levy value-added tax, still be by provide service levy business tax. The VAT of digital products is basically impossible to be levied. It is difficult to determine whether the buyer is at home or abroad in the place of production and sales. In other words, it is difficult to determine whether the nature of trade is domestic trade or international trade.

In addition, because the IP addresses of online computers can be distributed dynamically, the same computer can have different urls at the same time, and different computers can have the same urls, and users can use anonymous email addresses to hide identities. The electronic transactions and the emergence of online Banks make it more difficult for tax authorities to check the supply channels and sources of payment. It is difficult to determine whether it is tax or tax exemption, which will lead to the principle of destination.

Sales tax, also called sales tax, is a tax levied on the amount of business income of taxable goods or services. The payment of business tax is mainly based on the subject of tax payment and the place and place of tax payment. Taxpayers of business tax in China providing taxable services, transfer of intangible assets or selling real estate unit, and every one of them, within the territory of the units and individuals outside the territory of taxable behavior no operators in the territory of the People's Republic of China shall be the withholding agents by agent, no agents, the transferee or the purchaser shall be the withholding agents.

As stated earlier, the line between selling products, providing services, and franchising has blurred in e-commerce, and it is difficult for tax authorities to determine whether an intangible, digital transaction is about selling products, providing services, or granting concessions. Therefore, it is not clear whether the current tax law applies value added tax or business tax to an e-commerce activity.

When providing labor services via the Internet in a digital way, transferring intangible assets directly to a large number of consumers or recipients, taxpayer identification is extremely difficult, especially when digital encryption technology is widely adopted. For example, foreign service providers may directly face a large number of ordinary consumers, which makes it difficult for tax authorities to collect taxes.

The place of business tax in China is the place of labor service. In e-commerce, provide remote services are implemented through the network, the characteristics of network virtualization allows a lot of place of business virtualization - into a company online, and virtualization can make tax payment main body's premises in expanding coverage area, the traditional meaning of the premises to reduce or disappear, which will reduce some areas of the business tax. When the traditional business premises and permanent institutions no longer exist, the identification of tax payers also causes problems.

With the development of economy, the provision of labor services and the consumption of labor services are separated, such as telemedicine, network auction, network consulting and so on. The tax base of business tax will be eroded if the sources of income from services are determined according to the local standards. That is a big disadvantage for China, whose services industry lags far behind that of the developed world.

There are two levels of problems in the enterprise income tax system. The second level includes the conflict between the principle of source of income and the principle of residence under the premise of adhering to the principle of dependency and the conflict between the principle of inhabitant and the principle of citizen under the premise of adhering to the principle of belonging to person. According to the principle of dependency, a state has the right to levy taxes on all income derived from its territory, regardless of whether the source of the income is a national or a foreign national; According to the principle of personal ownership, a state has the right to tax all the income of its inhabitants or citizens, whether they derive it from the country or from a foreign country.

Under the condition of electronic commerce, as a result of the enterprise income may come from all over the world, especially for those who are diversified enterprises, if the business covers general or other digital products can be through online direct marketing products and services, so in the big business to distinguish the source of every business is extremely difficult, because it is difficult to to confirm the trading object on the Internet.

Personal income tax, there is also a personal source of income is difficult to distinguish between problems, such as income may come from different countries, and income source country for this non resident income is difficult to monitor, especially between resident and non-resident individuals online payment, in fact it is difficult to distinguish the labor income from pure transfers, thus unable to pay in accordance with the tax on its income or agreement to withholding tax. Another problem: the nature of the gains in online trade is hard to tell apart. As the information transmitted on the Internet is digitized, tax authorities have difficulty in distinguishing sales income, labor income or royalty, which makes the classification of business income, franchise income, labor remuneration and other incomes ambiguous.

We look at the impact of e-commerce on tariffs mainly from the classification of e-commerce.

As a new transaction mode, e-commerce has developed rapidly. The transaction forms of e-commerce are also complicated, and people have different classification of it. According to the different transaction subjects, e-commerce is divided into three modes: enterprise to enterprise, enterprise to individual and individual to individual. According to the different forms of commodities, e-commerce can be divided into intangible e-commerce and tangible e-commerce. In terms of international trade, according to logistics, we can divide e-commerce into three types: online transaction, offline transaction and semi-online and semi-offline transaction.

For offline goods trading, the current policy should be continued. In the case of offline transaction, although the negotiation and signing of contracts can be conducted through the Internet, the goods still need to go through customs clearance procedures in the end, so it cannot avoid the delivery of import duties, a necessary link.

For online transactions, the imposition of tariffs will have a big impact. Under the online transaction mode, if the goods are tangible, they can be taxed or exempted through customs in accordance with relevant tax laws. However, if the seller USES the Internet to sell computer software, music, various consulting services and financial services, and delivers these goods in electronic form, the transaction process is not restricted by geographical space, and the delivery of goods does not need to pass through customs, thus resulting in the loss of tariffs.

Online and offline transaction means the exchange and includes both tangible goods including intangible Commodity Exchange trading, such as production line, numerical control equipment, etc., this trade has been in the international trade of intellectual property rights trading, among them, the physical goods delivery need to through the customs, but with tangible goods matching intangible commodities trading also can produce similar to online trading the same problems.

In fact, the licensing trade commonly used in international trade already involves online transactions. For example, some software vendors often trade packages with their customers. Software companies license some of the applications they develop to their customers, who pay royalties based on the number of computers they own or the number of agents they represent. The software manufacturer may grant a one-time license for a fixed period of time, authorizing the software user and the user's domestic and foreign subsidiaries or branches to legally copy the software within the scope of the license agreement, and any subsidiary in any country can download the software from the parent company's server. For the software license, this kind of behavior is legal, but for overseas subsidiaries in the host country government, this kind of behavior is the sovereign state the evasion of the tariff, because, if the software is used by foreign subsidiary by means of a particular carrier, such as floppy diskettes, optical disks, etc., from the host country customs in, so this kind of behavior is usually to pay duties. It can be seen that online transaction on tariff levy and customs jurisdiction does raise a difficult problem.

With the development of e-commerce, more and more signing activities of transaction behaviors are realized online, resulting in electronic contracts. Electronic contracts and transaction notes are actually data records. And to electronic contract validity cognizance, it is taxable proof, our country stamp duty byelaw did not make a regulation.

In addition, due to the characteristics of digitization, virtualization, concealment and electronic payment method of e-commerce, a large number of trade negotiations, orders and contracts are completed online. In particular, digital goods that are downloaded directly from the Internet do not need to have any tax receipts at all, just as traditional transactions are done in cash. As a result, it is difficult for tax authorities to obtain the specific information of both parties. In order to protect the security of transactions in e-commerce, encryption measures are usually adopted. In addition, electronic records can be modified and concealed without leaving traces. Therefore, it is difficult for tax authorities to verify the real transaction volume.

In short, China's e-commerce has begun to take shape, we should take the time, tracking the new trends of e-commerce development, follow-up study other countries' tax policy proposals about e-commerce, at the same time, strengthen the coordination, and other relevant domestic departments research as early as possible to develop a suitable for China's national conditions, both in line with international standards and principles of tax and tax countermeasures. Research on this issue should not only promote the healthy and orderly development of e-commerce, but also avoid the loss of national tax revenue.

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