| The mad extending E-business not only advance the development of economic and trade, but also affect our current tax collection laws and regulations a lot. There are fundamental differences between the traditional business and the totally new E-business which brought our current tax laws and systems especially VAT policy huge impact because of its special characteristics such as virtualization, e-service, paperless and no regional borders. Since the tax reform carried out in 1994, the turnover taxes represented by VAT has become the principal source of our state revenue, especially VAT almost take over half part of our nation's financial revenue. The variation of VAT has a strong impact on our country's state revenue from the central to local. The adverse impact on VAT laws brought by the E-business will have negative effects on our state revenue. Through analysis of the above project, the article is intended to define the problems such as VAT taxpayer, object of taxation, taxable level, tax rate, tax preference and so on under E-business Meanwhile, valuable discussions are also put forwarded on assertions of tax jurisdiction and standing body. As it saying By other's faults, wise men correct their own,the article also introduced and compared the research results and applications of the developed nations and organizations whose E-business is in dominant position, in order to seek valuable ways and means to supplement and perfect our nation's tax laws and regulations through alternative absorbing and digesting with regard to the actual situation of our nation. In recent years wave upon wave of requesting for VAT reform comes from coast to coast, it is imperative to change Production VAT to Consumption VAT, which is a wonderful chance for further perfection of the VAT laws. We can take this golden opportunity to improve a law more adaptable to our national condition by synthetic considering the influence of all the implications from E-business and VAT change, at the same time, to improve the tax administration level further more and perfect the auditing means, to increase the technical content of tax administration, that is dealing the problems made by the technology development with technology means.This thesis is divided into 4 parts as the following:In the first part, it is the introduction of E-business and VAT which is divided into two parts. One is the concept,clasification and trait of E-business. By introducing some issues of basic theories such as the discription of the concept from different places and the introduction of the trait in details by nations, organizations and experts to brush aside the research obstacle. The other is the introduction of VAT through which we can initially draw out the concept, type and trait of our nation's VAT presently in effect since the tax reform carried out in 1994.In the second part, it is the summary of VAT problems under E-business. In the thesis we analyse seperately from three aspects of the component of VAT laws, tax administration and the determination of tax revenue jurisdiction. First, we discuss the challenge encountered by the assertion of taxpayer, the dilemma presented by the determination of the object of taxation, the difficult of charge due to the lower of taxable level, and the reduce of tax revenue under E-business.Next, proceeding from actual conditions of tax administration, we put forward the vulnerabilities and exploits exsist in tax administration, the problem brought by the absence of voucher, accountingbooks and statement on which tax administration depend and the predicament of dificult for working duo to the virtualiazation that tax inspection faced to under E-business condition. Last, we analyze the obstacle of VAT tax jurisdiction under E-business condition.In the third part, it is the actual consideration of USA, EU and OECD for VAT under E-business condition. In this charpter, we introduce and compare the research results and practice of organizations and foreign developed countries like Europe and America about the problem. First of all, we introduce the taxation situation of USA who is the leader and largest exporter of E-business and put forward Liberalizing global E-business, tax credit scheme for global E-business and so on to suit their own interests. Secondly, we introduce the taxation situation of EU under Eusiness condition. VAT was first implemented in France and common in EU countries who go against tax credit scheme and have a quite different view from USA about E-business taxation. To E-business,they agree not to add categories of taxes but have to fulfill obligations to pay tax,otherwise unfair competition must occur. Finally, we introduce the research results of INT who are leaders in taxation world OECD and the one-up organizations researching on E-business taxation. OECD stand for insisting neutral principle of taxation and nonadding categories of taxes but no tax-free in E-business condition. Summary: What our nation must do is insisting E-business taxation which should be perfected by learning the advanced results and practice of OECD and EU in terms of our own interests.In the fourth part, we set forth concrete measures in E-business VAT taxation. The first is to definite tax element. The assertion of taxpayer: definite the most used Serve as Permanent Establishment and definite the established companies and individuals as VAT taxpayers by learning the advanced results and practice of OECD and EU. Meanwhile, the manager of internet is definited as the withholding agent. The finition of object of taxation: take the opportunity of VAT reform to extend the VAT's application range. However, there must be some difficult to adjust the tax system much more as what the EU do before the completion of the reform, and the solution is to change the only levy upon tangible goods to which contain the sales of digital products. The second is to perfect the collection of tax including stop tax loopholes on internet with the help of strict scientific tax registration system; strengthen tax administration means and ways, improve tax administration level and technology content by dealing problems with technology means; intensify tax auditing,set up entire and effective auditing network, strengthen co-operations within related parties by making every related parties and individuals as supervisors.Above all, our nation should take our own and autonomous taxation meansures to solve the problem of VAT under E-business condition by assisting with the learning of other's. We should have positive attitudes on this project, perfect our tax laws and improve the quanlity of tax administration by further searching for the theory and practice of taxation in order to better protect the rights of taxpayers, ensure the tax revenue for the State, safeguard our nation's sovereignty and promote better E-business development . |
PDF Full Text Request