A Study On International Tax Jurisdiction Of Cross-border Electronic Commerce

Accompanied with rapid development of IT(Information technology), the world has advanced onto E-commerce(electronic commerce) era, since the end of 20 th. E-commerce as a new economic mode does not only profoundly change the traditional trade system, but also greatly drive the economic growth. Meanwhile, trading pattern has the characters with cross-border, fast, convenient, and hidden features, these challenge the traditional theory of taxation, and cause inconveniences and difficulties of tax jurisdiction. At present, how to taxation of cross-border e-commerce still short of acceptable study theory. In addition, it also lacks of relevant practical reference. Therefore, International scholars and policy makers are focus on International E-Commerce tax jurisdiction problem.Based on above background, the research paper intends to research the question that the tax jurisdiction of E-commerce in theoretical and practical aspects. Initially, this paper introduces the research questions and points out the situation that cross-border trade of E-book of Amazon exist the problem that blank of taxation in China. And it introduces the current situation of the industry, such as the practices of US, EU and Japan. Next, the paper performs cause analysis, it in-depth analyze the reason that transnational E-commerce challenges the tax jurisdiction. In addition, it reviews the plan of new taxation and other five schemes. Last, there is the case analysis. The paper combines latest research result of academia to discuss the feasibility of the scheme that Virtual PE can solve the difficulty of E-Commercial taxation.The research paper adopts different research methods including case analysis, normative analysis and literature review. Project’s innovative point is that relatively updated topic in which the paper refers to blank of cross-border taxation combine Virtual PE with China’s own practice for the first time, can abundant the current international electricity research concerning the tax revenue jurisdiction.