Research On The Impact Of Transnational E-commerce On Tax In China

E-commerce is a new type of business transaction combining IT technology and business in the Internet environment.It is not also the main mode of the commercial operation of the 21 st century market economy, but also one of the main economic models which have the potential of growth and development under new economic circumstance.In recent years, global e-commerce has shown explosive growth. But it also has caused a great impact on international agreements and national legal systems with its features of globalization of transaction range, paperless transaction information, concealment of participators, virtualization of transaction objects."People’s Republic of China revised draft Tax Administration Law(draft)" was released in the January 5, 2015, which means we have taken actions on the tax administration of e-commerce.Therefore, this article will be transferred to the international perspective of e-commerce. In the worldwide, international tax issues caused by e-commerce have attracted the attentions of different nations and international economic organizations. At present, China has been actively involved in international projects of OECD –G20 BEPS projects, which shows the importance of solving our problem of transnational e-commerce taxation.Considering the impact of transnational e-commerce on china’s taxation, this article firstly analyzes all categories of China’s tax, and then focuses on income tax and turnover tax of which main analytic target is VAT through analyzes these two kinds of taxs based on tax jurisdiction.Secondly,this article further analyzes the impact of transnational e-commerce on our income tax and turnover tax(value-added tax as the main object), and points out problems to be solved. According to the problems above and taking international tax relations into consideration, some solutions are put forward to ensure maximum benefit of our international tax.