电子商务中的涉外流转税法比较研究法学国际法学专业论文.docxVIP

E ABSTRACTIn ABSTRACT In the last few years，the swift development of cross-boarder electronic commerce has seriously challenged the traditional foreign-related turnover tax law of our country．The invisibility and concealment of electronic commerce，cause that it iS di币cult to determine the tax jurisdiction,to confirm the status of taxpayers，and to enforce traditional tax collection systems．If foreign-related turnover tax law does not make the corresponding revision，will cause more and more losses to financial revenue for our country,and will also affect fair competition between inner taxpayers and outer non-taxpayers in our national market． In the main part of the article，there is comparative research on the following several aspects of rules or suggestion between OECD，WTO and the US．On the issue of‘‘tax or not’’or levying a new tax on electronic commerce， all object to new tax clearly．OECD approves taxation of electronic commerce，and proposed some basic principles and concrete collection mechanisms of taxation．EU responds to OECD with legislation，and WTO also insists on some basic principles on taxation， but US opposes to tax on electronic business．There is comparison of the jurisdiction of taxation，mainly between three kinds，including physical presence，the place of source and the place of consumption．In the circumstances of electronic commerce，the place of consumption is comparative suitable．On the classification of digital products according to tax law，there al e three main viewpoints，including tangible personal property，service and not to be treated as goods．On comparison of concrete collection mechanisms，mainly between EU and OECD，EU has adopted part of proposals of OECD in the practice of legislation． Foreign-related turnover tax law system of China is composed of foreign-related VAT law, foreign-related consumptit,n tax law， III foreign-related foreign-related business tax law and customs law，and because of the strike of cross-border e-commerce，foreign-relat