The Research Of Economic Interest Assignment Initiated By EC International Tax

Nowadays, in the global economic integrated condition, with the application and popularization of computer information network which takes Internet as representative, the electronic commerce activity develops swiftly in the global scope. However, the appearance of EC proposes the challenge to the traditional international tax revenue pattern and tax jurisdiction. At the same time, the international economy benefit assignment initiated by it also starts to catch every country's attention.This article will stand on the economic angle and analyze the influence to economic interest assignment, which is caused by the different opinion of international tax between developing countries and developed countries. It takes advantage of qualitative analysis and quantitative analysis and derives from the present domestic and foreign research results and method, to put forward some reasonable proposal for the two parts' benefits balance.The article comprises of six parts. The first part is the introduction, it states the article background and the related literature review, and makes the general introduction to the article structural flame.The second part mainly presents the condition of EC international tax affecting on economic interest assignment. The article utilizes comparative analysis method, elaborates the effect from the EC international tax revenue pattern and jurisdiction aspect.The third and fourth parts are the core parts, mainly using the economic analysis method and the model to further analyze the tax revenue benefit assignment and international trade relations which results from the EC international tax revenue question. In the third part, the author uses the tax incidence theory and the partial equilibrium analysis theory to prove that, the choice of EC international tax revenue pattern can cause the international original tax revenue benefit redistributing; In the fourth part, the author mainly uses the general balanced analytic method, the cost analytic method, the Haufler-Wooton asymmetrical international tax revenue competition model to prove that the difference of EC international tax revenue pattern and jurisdiction will affect on such aspects as international trade condition, market type and international direct investment geography direction .The last part proposes some suggestion to balance the EC international benefits between the developing countries and the developed countries. At last, the author also proposes that the former should reduce the tax burden and transit to the inhabitant tax revenue jurisdiction gradually, especially after electronic commerce development being mature, in order to make the electronic commerce transaction to carry on under the free economic environment.