Author Qiao Xinsheng,
Department of Central South University of Economics and Law, china
The current taxation legal systems of all countries are based on the “territorial principle” and the “personal principle”. E-commerce enterprises, especially multinational e-commerce enterprises, are scattered all over the world. Many e-commerce enterprises belong to offshore companies, regardless of What kind of principle taxation can't make multinational e-commerce companies bear the tax liability. More importantly, many e-commerce companies adopt a free business strategy that makes e-commerce companies “unprofitable” through third-party payments or by transferring profits to third parties. This phenomenon of "wool on the pig" indicates that e-commerce enterprises have changed the traditional business format and business model, and on the other hand, how to establish a new tax collection and management legal system in the process of e-commerce management. Need to study hard.
According to the Western Minister of Finance, some e-commerce companies in the United States are very good at using the tax differences between countries to maximize profits. Many e-commerce companies set up their headquarters in countries with relatively low tax rates, such as in Ireland, relying on the problems in the tax legal systems of these countries to alleviate their tax burden, which not only harms the interests of other countries, but also the main Yes, it violates the basic principles of fair trade.
In the early stage of the development of e-commerce enterprises, in order to promote the development of e-commerce industry, countries around the world are exempt from taxation for e-commerce enterprises. So far, there are still many countries that implement special tax incentives for e-commerce companies. Taxation of multinational e-commerce enterprises is the general trend. However, the taxation of transnational e-commerce enterprises must take into account the issue of tax equity. It is necessary to use common but differentiated principles for developing countries. In order to promote the development of e-commerce in developing countries, it is necessary. For tax-reduction policies for e-commerce enterprises in developing countries, developed countries may consider implementing a general preferential system for e-commerce enterprises in developing countries in accordance with the general preferential system.
Chinese e-commerce companies pay taxes in strict accordance with Chinese laws. China's e-commerce enterprises have not been hit hard by the tax collection and administration authorities to tax e-commerce enterprises. On the contrary, China's e-commerce enterprises have developed rapidly, and China has formed an e-commerce industry cluster. The mutual competition among e-commerce enterprises is conducive to breaking the monopoly and realizing the rational allocation of resources.
The People's Republic of China Electronic Commerce Law clearly stipulates that the operators of e-commerce platforms shall, in accordance with the provisions of the tax collection and management laws and administrative regulations, submit to the tax authorities the identity information of the operators and the information related to taxation, and prompt the operators to handle them. Tax Registration. E-commerce operators shall fulfill their tax obligations in accordance with the law and enjoy tax benefits in accordance with the law. In order to promote employment, China has greatly reduced the tax burden of micro-enterprises. Small enterprises and micro-enterprises have implemented a fixed tax payment system. The purpose of this is to promote the development of e-commerce enterprises.
In other words, China implements different taxation legal systems for e-commerce operators and e-commerce platform operators, which is of vital significance for promoting the development of China's e-commerce industry. I believe that after China's accession to relevant international conventions, it will further standardize the taxation behavior of e-commerce enterprises. Based on the obligations of international conventions, we will flexibly formulate China's e-commerce taxation legal system based on the needs of China's e-commerce industry development. As a developing country, China should adhere to the principle of common but differentiated international tax obligations. It should promote the development of e-commerce industry and strive for more tax incentives for Chinese SMEs and micro-enterprises.
Judging from the legislative proposals put forward by some Western countries such as France, it is mainly to regulate multinational e-commerce enterprises and prevent them from evading tax obligations. Even if the international e-commerce tax laws and regulations are formulated, it will not increase the tax burden of Chinese e-commerce SMEs and micro-enterprises.