The Coordination Of Indirect Tax Laws Under E-commerce

The development of E-commerce has brought the new political, economic and legal issues for human society. The tax issues under e-commerce become the focus of attention of the international community.With the development of e-commerce, The target of indirect tax become more complex and diverse, national. There is a difference between international indirect tax, coordination and integration levels are relatively low. Indirect international conflicts and the problem of coordination are increasingly serious, Make the law of tax and policy under e-commerce have become an important issue for each country. Therefore, this article study the legal issues of indirect taxes under e-commerce.This article first expounded the basic concept and principle of e-commerce, Then study the impact and significance of existing nternational legal regime frome e-commerce. On this basis, the focus on the legal issues of indirect tax under e-commerce. With regard to the tariff that e-commerce will become the new international trade under the leading of WTO, the WTO and the future of e-commerce can guarantee a permanent zero tariffs, the development of e-commerce depends on the momentum and the right of developing countries to use provide the full protection; The sales of tax, for example , in the United States, noting that the tax laws of unity of consumer applies to e-commerce introduced, the Federal Supreme Court of the United States needs a new interpretation for "revenue with";The VAT, for example, the EU pointing out that the main purpose of the law of EU VAT is not to increase revenue, but to the EU enterprises in the global market, have a fair competitive position. Finally, on the basis of the analysis of the legislation at this stage of e-commerce taxation and with the actual situation of China, make the recommendations for the indirect tax legislation related to the improvement under e-commerce.