Tax loss in the hottest e-commerce environment

The development of e-commerce has created a "tax blind area" of upper trade, and the problem of tax loss of upper trade is very serious. China's tax principles in the e-commerce environment include: the principle of tax neutrality, the principle of fiscal revenue, the principle of making best use of existing tax regulations and the principle of adhering to national tax sovereignty. To learn from international experience and improve e-commerce tax policies, first, we should grasp the adaptability of the principle of permanent high-temperature hydrolysis institutions in the e-commerce environment; Second, we should establish a tax collection and management system that meets the requirements of e-commerce; Third, we should strengthen the electronic construction of tax collection and management

e-commerce tax loss tax principle permanent establishment tax collection and management system

the problem of tax loss in the e-commerce environment can not be ignored. With the development and maturity of e-commerce, more and more enterprises move to operate. The result is, on the one hand, the reduction of the number of transactions in the traditional way of trade, which erodes the current tax base, on the other hand, because e-commerce is a new thing, The tax administration and informatization construction of the tax department can not keep up with the progress of e-commerce, resulting in the "tax blind area" of Shanghai trade, and the tax loss of Shanghai trade is very serious

the collection and management is out of control, and the tax loss is serious. With the rapid development of online trade, more and more enterprises move to the Internet for transactions, which will inevitably lead to the reduction of the number of transactions in the traditional trade mode, and the tax authorities have no time to study the corresponding tax countermeasures, and there are no systematic laws and regulations to restrict the online trade behavior of enterprises, resulting in a vacuum and absence of tax collection and management, which will lead to the loss of taxes that should be collected in vain

in addition, because enterprises can conduct transactions directly on the Internet without going through intermediaries, the traditional tax withholding and payment cannot be carried out. According to the conservative estimate of the State Administration of Taxation, the transaction in 1998 caused a tax loss of 1.3 billion yuan in China, with an annual growth rate of 40%. The inspection is more difficult. Traditional tax collection and management are inseparable from the examination of account books and materials, while the trade is through a large number of paperless operations to reach transactions. General Secretary Xi pointed out that the account books and invoices can be filled in electronic form in the computer, and the electronic vouchers are easy to modify and leave no trace. The tax audit has lost the most direct paper credentials and cannot be traced. If enterprises do not take the initiative to apply, the tax authorities are generally not easy to detect their trade operations, thus contributing to tax evasion and fraud. In addition, with the development of computer encryption technology, taxpayers can hide relevant information with double protection of super password and user name, which makes it very difficult for tax authorities to collect data. We should loosen the

Internet, which provides high-tech means for taxpayers to avoid tax. The globalization of Internet not only provides a means for enterprises to obtain maximum profits, but also has become a hotbed for enterprises to avoid taxes to some extent. E-mail, visual conference, IP and fax technologies based on Internet build a bridge for enterprises to communicate in real time. It will be easier to "reasonably" distribute the development, design, production and sales of products around the world through Internet, It will also be easy to establish base companies in tax havens. In addition, the networking of banks and the wide application of e-money and encryption technology make transaction pricing more flexible and hidden, and the "choice" of tax jurisdiction more convenient

it can be seen that the struggle between tax avoidance and anti tax avoidance will become increasingly fierce under high technology. Leading to confusion in tax treatment. As the difference between tangible products and information services in Shanghai trade has become increasingly blurred, the tax authorities are helpless about the sales activities of intellectual property rights and paid consultation. Many trading objects are transformed into "digital information" and transmitted in the international Internet, making it difficult for tax authorities to determine whether an income is from sales, labor services or royalties. As the classification of income is directly related to the tax treatment, the above problems have led to the confusion of tax treatment. Online transactions take place in virtual and digital computer space rather than in a specific location, so it is almost impossible to connect the source of income with a specific location, and it becomes quite difficult to determine the taxpayer. Easily fall into the conflict of national tax jurisdiction

the issue of national tax jurisdiction is the core of international taxation. At present, most countries in the world exercise source tax jurisdiction and resident tax jurisdiction at the same time, that is, tax on the global income of their own residents and the income of residents of other countries from their own countries. The resulting international double taxation is usually exempted in the form of bilateral tax agreements

however, these two tax jurisdictions face serious challenges in inter trade. First of all, the development of inter trade will weaken the jurisdiction of source tax. When foreign enterprises use the Internet to carry out trade activities in a country, they often only need intelligent servers equipped with pre approved software to buy and sell digital products. The business behavior of servers is difficult to be classified and counted, and it is difficult to identify who buys and sells goods. In addition, the emergence of inter makes the service break through the geographical restrictions, and the party providing the service can be thousands of miles away. Therefore, the emergence of sub commerce, which places the sample on the lower laminate, has led to disputes among countries over the determination of the source of income. Secondly, residents' tax jurisdiction has also been seriously impacted

at present, the status of legal person residents in various countries is generally determined by the governance center or control center. However, with the emergence of e-commerce, the integration of international trade and the extensive use of various advanced technological means, some unimaginable situations will become possible, such as the governance control center of an enterprise may exist in many countries or may not exist in any country. In this case, it will be difficult for the tax authorities to levy income tax on enterprises according to the personal principle, and the resident tax jurisdiction also appears to be in vain. Cross border transactions on the international Internet have increased the difficulty of obtaining tax collection and management information. One of the areas with the greatest potential for international interconnection is cross-border transactions, and any cross-border trader will expect to reduce its cost to a level equivalent to domestic transactions, and financial services are a necessary condition to meet their aspirations. In order to stimulate the development of online transactions, Internet has begun to provide some online banks opened in tax havens to provide complete "tax protection". At present, domestic banks are the most important source of information for the tax authorities. The tax authorities can obtain the relevant information of taxpayers by consulting the bank accounts to determine whether the application is true. Even if the tax authorities do not regularly check the taxpayer's bank accounts, potential tax evaders will be aware of the risk of tax evasion. This objectively provides a supervision mechanism for taxation, and at the same time, it has a deterrent effect on potential tax evaders

however, if the information source becomes an online bank located in another country, this supervision and restriction mechanism will be greatly reduced, and tax evasion is likely to become a reality. The challenge of the rapid development of Shanghai trade to the traditional tax collection and management is serious, but it is not terrible. As long as we take it seriously and calmly, we can subdue this fierce "wild horse". Judging from the current situation, Shanghai trade is only taking shape, and it is still time to step up measures and countermeasures