Tax problems of e-commerce

In your original text, "When formulating tax provisions, considering that China belongs to a developing country, in order to safeguard national interests, we should emphasize both resident jurisdiction and regional jurisdiction", and "resident jurisdiction and regional jurisdiction" refers to resident tax jurisdiction and regional tax jurisdiction.

Tax jurisdiction refers to the power of the government to tax certain people or things. According to the principle of national sovereignty, it can be divided into personal principle and territorial principle, that is, residents' tax jurisdiction and income source tax jurisdiction (that is, regional tax jurisdiction).

E-commerce has the following characteristics:

1, consumers can be anonymous; 2. It is easy for manufacturers to hide their homes; 3. The tax authorities cannot read the information and judge the electronic transaction; 4. E-commerce transaction itself is easy to hide and modify. E-commerce has the basic characteristics of the invisibility of the transaction subject, the invisibility of some transactions, the uncertainty of the transaction place and the rapidity of transaction completion.

Taxation on e-commerce has the following effects:

1. The tax jurisdiction of e-commerce is difficult to determine.

The traditional consumption tax is mainly based on the place where the goods are supplied and enjoys tax jurisdiction. Internet marketing reduces the importance of the physical location of goods and services due to the Internet, and at the same time blurs the jurisdiction of consumption tax collection. For example, if a resident of country A orders a commodity on the server of country B and asks to send it to country C, the resident may receive tax bills from three countries.

2. The problem of tax avoidance in e-commerce is becoming more and more serious.

The tax difficulties caused by e-commerce online transactions also include barter transactions. In traditional business, in the absence of currency transactions, it has always been a difficult point for tax collection and management to exchange goods or services online, and online transactions have increased the possibility of tax evasion.

The principles of tax neutrality and tax fairness are challenged.

In order to speed up the development of domestic e-commerce and pave the way for domestic enterprises to seize the international market, many developed countries are basically tax-free for e-commerce, while some developing countries do not have special tax policies for e-commerce. Therefore, the transactions of e-commerce enterprises can also successfully use the loopholes in protection policies or policies to avoid tax burden, making online transactions basically tax-free. This is unfair to formal enterprises that do not conduct online transactions and consumers who cannot shop online.

4. E-commerce tax collection and management difficulties.

The current tax collection and management system is based on the supervision of buyers and sellers. It is difficult for tax authorities to track, master and identify a large number of e-commerce transaction data of e-commerce buyers and sellers as the basis for tax collection, and the anonymity of e-money, e-checks, online banking, credit cards and users increases the difficulty of tax collection and management.

Two answers, I worked hard and didn't understand it very well. The landlord sent me a cup of tea to drink, haha, joking, joking.