外文资料原文
Electronic commerce tax
In April, is pay taxes on eBay for trading for a living for big clients, they clearly they need to pay taxes. But for hundreds of thousands of occasionally trades on eBay point small customers, they need to pay tax? To pay taxes every year time, we will be confused to similar problems. Accountants also noticed that the current tax policy on distinguishing what kind of behavior is the commercial behavior and what kind of behavior is daily interest hobby, really feel like selling things on the Internet is a kind of "interest", and "the interests" is duty-free, so we should cultivate the tax-free interest at an early age.
Electronic commerce is changing the traditional trade framework at the same time, also poses challenges to the tax, law, and many other areas. On the one hand, due to instead of the traditional trade way, e-commerce link of tax, the tax payment place, such as the international tax jurisdiction met new situation: on the other hand, the traditional tax theory, the principle of tax by the impact of different level.
Any tax law system countries have a fixed structure. In general, the tax is the most basic three elements tax tax subject, object and taxes, otherwise, don't call it the tax law. At present, most of the country's tax system has not yet on the design of online trading to make that clear. However, the current tax law cannot be blindly applied directly to the electronic commerce, because of the unique attributes of the Internet and the current tax law for the regulation of traditional trade there is a conflict: first, the levy object is difficult to monitor and definitions, the current tax levy object is given priority to with logistics, easy to monitor, the taxation of electronic commerce in object is given priority to with the flow of information, coupled with the electronic application of encryption technology is difficult to monitor and definition. Second, the traditional tax law is based on individual tax have a fixed physical existence, such as supplier address or pay people to live. The characteristics of Internet cross-border transactions, often makes the positioning buyers and sellers work difficult. At the same time, e-commerce transactions is often involved in different parts of the tax department, buyers and sellers. How it makes a reasonable tax and how to divide the tax money become a problem.
In order to strengthen the management for the tax, the government may require the use of digital signature, digital signature will provide the information for the buyer's identity and location. Digital signature is discussed by the tax administration authority, but can't be widely used in recent years.
America's internal revenue service (irs) has been widely used in electronic cash transactions for customer recognition of the company are very difficult to audit. The irs is expected to make some rules to deal with these problems. However, based on the network of enterprises can be transferred, if a company find themselves in too forced countries tax formalities, will be moving the web server to a friendly judicial area. For example, a company can be very easily moving the site to a Caribbean island, this country is not Shared with the irs tax information, and implementation of bank secrecy laws.
Privacy in e-commerce, the consumer has always been regarded as an important factor. Businessweek reported recently, but not in the use of the Internet to buying online, with 52% of
people worried about misuse of their personal information. In most countries the government often use mandatory and voluntary policy, efforts to protect consumers' privacy, the purpose is to guarantee the quality of the collected information from consumers, and limit access to these information. In addition, the electronic commerce technology, such as encryption technology and electronic cash, businesses can protect consumers' privacy. The needs of the people for the right of privacy directly conflicts with the tax management. The irs requires more rather than less information about Internet transactions, and hope that through legislation allowing them to access the information. E-commerce businesses worry about the irs can legally "invasion" of a computer system to access sensitive information. The laws of the United States, such as the electronic communications privacy act to prevent unauthorized access personal E-mail and other online information, but to allow the government to legitimate access to major problems around the e-commerce business requirements to protect information from the curious to spy out the rights of the government.
Digital products (for example, software and books, electron transfer) is unique in the electronic commerce. Although the volume is small, but with the increase of broadband, audio and video electron transfer, volume will soar. It's a pity that there is no a set of rules to describe the digital product tax problems. For interstate and international tax, this is a serious problem, the sales tax to see whether the properties of the products sold.
The development of electronic commerce makes a lot of consumption tax taxpayers choose shopping on the Internet. And in the case of network transaction tax, acceptance of people shopping on the Internet to improve at the same time reduced the government's tax revenues. Because more and more people choose duty-free shopping online, accordingly, the traditional tax transactions would be reduced, which leads to the government to reduce taxes. Worse, more and more consumers choose to buy on the net in other parts of the sales of goods, which makes local government lost a lot of tax revenue.
American companies engaged in the electronic commerce will involve sales outside of the state. In general, as long as they are in other states have a "liaison office" selling products, the company can be outside the state taxes. The so-called "liaison office", "existence" means that the company in other states, need to pay income tax and sales taxes to the state.
Sales problem is whether a business to be in a state taxes, sales whether to pay the sales tax, where sales of digital products, the difficulty is that sales tax rules will digital products are defined as tangible or intangible. In most states, tangible personal property is taxable, and intangible personal property is not taxed.
Due to the emergence of e-commerce, currently, many small businesses can be at a lower price round-the-clock to provide products and services to customers around the world. These advantages of electronic commerce have contributed to the customer's consumption, the increase of consumption will further promote the development of manufacturing industry and related industries. For electronic commerce tax deduction, adds to the cost of these small firms may even make them quit the network market, thus affecting the whole chain of commercial economy. Although the development of e-commerce is very fast, but the emerging industry is still in its primary stage or the baby. The development of electronic commerce tax will significantly reduce its speed, in the long run will also reduce the government's fiscal income. E-commerce is emerging industries with good development potential. Temporary exemption from the tax, let it faster development, shall be deemed to be the government to a kind of new industry policy