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Research on e-commerce and taxation should be strengthened

Why is e-commerce so "hot" and possibly even hotter? From the situation of the 4th China International E-Commerce Conference held in Beijing in early April 2000, there are many reasons. Enterprises from all over the world are optimistic about this virtual big market. In order to survive and develop better in the Internet environment, they need to use e-commerce to enhance their competitiveness. In order to seize the commanding heights of global informationization, governments also need to upgrade their comprehensive strength through e-commerce. The global public, both as a consumer and as an investor, wants to benefit from e-commerce. The emergence of these situations, in the final analysis, is inseparable from the reality and potential advantages of e-commerce. Compared with traditional commerce, e-commerce has the practical advantages of transaction virtualization, low transaction cost and high transaction efficiency. At the same time, e-commerce also has potential advantages such as increasing business opportunities, changing business models, and driving economic changes. The superiority of e-commerce is great, but to promote the development of e-commerce, it is necessary to create a series of conditions. These conditions can be divided into two categories: "hard" and "soft". "Hard" conditions include: the construction of information infrastructure and the degree of informationization, which is the primary condition. The current e-commerce is based on the Internet, and an efficient information infrastructure is the material basis for e-commerce development. Without a good network platform, it is impossible to talk about the capacity, speed, extra-wide, interoperability of the e-commerce network and the effectiveness of management, but it is related to the normal operation of e-commerce. "E-commerce on the one hand constitutes an important part of Guoliang's economic informationization, and on the other hand, it depends on the degree of development of enterprise, government informationization and family information. The development of enterprise intranet, extranet and internet is of vital importance. The security and reliability of the information network is another "hard" condition for the development of e-commerce. E-commerce involves important matters such as business negotiation and fund transfer. The network must operate safely and reliably to ensure that no errors are made. Ensure the external security and security of the network. It is necessary to research and develop commercial passwords and their technologies; strengthen the management of passwords. It should guard against Internet intrusion and make e-commerce have a safe and destructible environment. User identification and authentication, electronic Payment systems, goods distribution systems, etc. are also essential "hard" conditions for the development of e-commerce. E-commerce "soft" conditions include: First, rules and policies, standards and norms. E-commerce has special transaction specifications, start E-commerce must start with new laws and regulations and formulate the necessary rules, both from the Chinese national conditions and in line with international standards. All countries attach great importance to this. China is drafting a framework. Second, the government is about to manage effectively. The success of e-commerce depends not only on the initiative of the enterprise, but also on the coordinated management of the government, especially the effective cooperation between the government and enterprises. Government departments are managed in accordance with the law of e-commerce development to ensure the credibility and flexibility of business, so that they can gain an advantage in international competition. In addition, the protection of intellectual property rights and information, credit and credibility, and the cultivation of talents are also The development of e-commerce "soft" conditions. Tax collection and payment is a difficult point for business. Tax collection and payment issues are actually tax collection and management issues. Since e-commerce is conducted online and transnational, it is difficult to determine the location of the transaction. This raises new issues for tax collection and management. One is the problem of income distribution between countries, and the other is the problem of tax distribution in different regions within a country. The developed countries have developed inconsistent countries and have developed The state is the principle of resident land, that is, the jurisdiction of the residents. The state regards all persons living in the country, including natural persons and legal persons. All income is taxed, while non-residents’ domestic income is not taxed. Developed countries are usually positive foreign net income, which maximizes their tax revenue. Non-developed countries are tax-intensive. , that is, the jurisdiction of the source of income, subject to the economic activity venue, all the income in the territory of the territory is taxed, and the income earned by the residents abroad is not taxed; because the developing countries often have a large amount of foreign investment, the implementation This principle can maximize its tax revenue. Different economic organizations have different biases towards the above two principles. For example, the OECD and the UN economic organization are biased towards the principle of residence and the principle of taxation. E-commerce requires a mixed use of this. The two principles establish a fair and reasonable tax treaty system and lay the foundation for the international taxation system. How to establish an international tax distribution system that is in line with the principle of fairness in developing countries is to proceed from the national interests and negotiate through the competition. The use of zero-tax rate tax legislation in business will also have an adverse impact on the development of home; we have to Adapt to the new environment.

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