What are the impacts of e commerce on the basic principles of tax law?

The principles for formulating e-commerce tax policies include six aspects: the principle of fairness, the principle of efficiency, the principle of simplicity, the principle of appropriateness, the principle of internationality, and the principle of transparency and envy.

1. The principle of fairness: the formulation of the tax collection policy should be fair and reasonable, to ensure that all enterprises and individuals abide by the same rules and bear the corresponding taxes and fees, and there shall be no unfairness.

2. Principle of efficiency: tax policy should promote economic development and competitiveness, should not cause unnecessary costs and losses to enterprises and consumers, and promote the development and innovation of e-commerce.

3. The principle of simplicity: the tax policy should be as simple and easy to implement as possible, so as to facilitate enterprises and individuals to comply with it, and reduce tax costs and time costs.

4. Principle of appropriateness: tax policies should be formulated according to the characteristics and actual conditions of different industries, different enterprises and different regions to ensure the appropriateness and effectiveness of tax policies.

5. International principles: tax policies should be consistent with international practices, do not violate international agreements and tax agreements, and avoid adverse effects on international and investment.

6. Principle of transparency: tax policies should ensure transparency and openness, and enterprises and individuals should be able to obtain relevant information and tax treatment results in a timely manner to avoid uncertainty and risks caused by opaque taxation.

However, China's e-commerce started relatively late and the new problems in the development of e-commerce, especially in the face of the challenges posed by the current international tax arrangements for e-commerce, we must clarify the situation by strengthening research, grasp the latest trends and development trends of international e-commerce, and abide by the following rules to continuously promote the development process of China's e-commerce.

1.The principle of safeguarding national tax sovereignty and national interests.

Taxation is an important part of national sovereignty, with independence and exclusivity similar to national sovereignty, which is reflected through the determination of the country's jurisdiction over taxation. When formulating China's cross-border e-commerce tax law, it is necessary to study and formulate a rule system suitable for China's social development without any external interference from the standpoint of safeguarding China's tax sovereignty and tax interests. Promote the formation of a fair and reasonable order for the distribution of tax rights and interests in transnational e-commerce, and strive for more rights and interests for themselves in the development of new technologies.

2.Adhere to the principle of tax neutrality.

Taxation is a way of distribution and a way of allocating resources. State taxation is to transfer social resources from taxpayers to the first department, in this transfer process, in addition to causing taxpayers a burden equivalent to tax payments, it may also bring excessive burdens to taxpayers and society. This burden is reflected in two aspects, one is that the social benefits generated after paying taxes are less than the tax burden on taxpayers, and the other is because the tax payment changes the quality of goods, such as the essence of value-added tax is to transfer the tax to the head of consumers, which has a negative impact on the economic operation of the whole society and the efficiency of resource allocation.

The so-called tax neutrality means to avoid the above phenomena. The implementation of e-commerce taxation means that the implementation of taxation should not hinder the development of e-commerce.

3.Principles of tax fairness and efficiency.

The principle of tax fairness requires that those with the same conditions pay the same tax, and those with different conditions pay different taxes. E-commerce, as a new type of first-class way, is just a digital product and service, although the way and platform of transactions have changed, but the essence of transactions has not changed, so the same tax burden should be maintained on traditional transactions and e-commerce.

At the same time, in the process of formulating e-commerce tax laws, it is necessary to carry out repairs and spring reforms on the basis of maintaining the existing legal rules, reduce the cost of formulating laws, and improve the administrative efficiency of taxation.

4.Strengthen cooperation among international tax rulers and pay attention to international coordination.

Transnational e-commerce has the characteristics of globality, high liquidity and high concealment. Multinational taxpayers can set up servers in multiple countries, so there will be double or multiple taxation issues. Therefore, countries around the world should strengthen cooperation and coordination with each other, and international organizations should also speed up the formulation of tax policies related to cross-border e-commerce.

Principles for taxing e-commerce transactions.

Countries have been actively pursuing the possibility of taxing e-commerce activities, hoping to find a solution that can meet the following requirements, so that the taxation of e-commerce can be satisfactorily resolved without hindering the development of e-commerce.

1.Tax neutrality principle. For similar cross-border business activities carried out under similar conditions, whether they are carried out in a traditional way or through e-commerce, the level of tax burden borne should be the same.

Decisions should be made based on operational considerations, not tax considerations. Even if the government wants to encourage the development of e-commerce through tax incentives, it should also be achieved through the adjustment and differentiation of tax rates.

2.The principle of balance. Taxation of e-commerce should strike a balance between the tax jurisdiction of the resident and the tax jurisdiction of the place of income.

It is necessary not only to protect the resident tax jurisdiction of the e-commerce exporting country over its own enterprises, but also to protect the income tax jurisdiction of the e-commerce importing country. Only solutions that meet this requirement can be accepted by all parties at the same time and become an internationally accepted norm.

3.The principle of resilience. The new taxation mechanism should not only be able to solve the taxation problem of e-commerce at this stage, but should also have appropriate abstraction and flexibility to cope with the new impact that the development of commercial means and technological progress may have on the tax system in the future.

4.The principle of simplicity. The solution should be able to keep the administrative costs of the tax authorities and the compliance costs of taxpayers as low as possible, and minimize the social operating costs caused by the collection of taxes.

Principle 1 of the taxation of e-commerceIt is a principle based on the current tax system. Taking into account the characteristics of e-commerce, the current tax system should be amended, supplemented and improved as necessary.

2.It is a principle that does not allow for a new tax. The current taxation principles should continue to be applied to e-commerce at a high level, and there should be no need for new forms of taxation that are discriminatory against e-commerce.

3.It is the principle of maintaining tax neutrality. Tax policies should not be allowed to discriminate against the choice of different forms of business, taxes should not hinder the development of new technologies, stifle online transactions, and separate taxation should not be made between income obtained through online transactions and ordinary transactions.

4.It is the principle of combining tax policy with tax collection and management. Formulate tax policies on the premise of possible tax collection and management levels to ensure that tax policies can be accurately implemented.

5.It is the principle of safeguarding the tax interests of the state. On the basis of mutual benefit, we should seek a globally consistent e-commerce tax principle to protect the tax interests of all countries.

6.It is a forward-looking principle. It is necessary to formulate tax policies in light of the development prospects of e-commerce and the level of science and technology, and to take into account the problems that the development of the information economy may bring to taxation in the future, so that the relevant policies will have a certain degree of stability and continuity.

Whether tax incentives are applied to e-commerce. This issue was first raised by the United States. The United States is the country with the earliest and highest penetration rate of e-commerce applications.

So far, the United States has enacted a series of tax regulations related to e-commerce, the main points of which are: exemption from tariffs on intangible products (such as electronic publications, software, etc.) transacted through the Internet; There is no (or deferred) domestic "internet access taxes". In 1998, the United States, relying on its position as the dominant country in e-commerce, signed an agreement with 132 member countries of the world** organization to maintain the status of Internet tariffs for at least one year. In 1999, the United States also prompted the member states of the World ** Group to adopt an agreement to extend the maintenance of the zero-tariff status on the Internet for another year, and the EU member states that were slightly inferior to the United States in the scale of e-commerce development were slightly inferior to those of the United States, and in June 1998 published the "Report on the Protection of Value-Added Tax Revenues and the Promotion of the Development of E-commerce", and reached an agreement with the United States on the issue of exemption from tariffs on e-commerce (the sale of electronic and digital products on the Internet).

But the EU has also forced the US to agree to levy an indirect tax (VAT) on digital products sold over the Internet as sales of services, and to insist on VAT (an existing tax) on e-commerce transactions within EU member states to protect the interests of its member states. In developing countries, e-commerce is just getting started and has not yet taken off. Developing countries have paid close attention to the research and formulation of international e-commerce tax policies.

Most developing countries hope and advocate the imposition of tariffs on e-commerce (electronic digital products), so as to set up a barrier to protect national industries and safeguard national rights and interests.

The impact of China's e-commerce law on China's e-commerce law includes: encouraging the development of new forms of electronic loss-writing business and innovating business models; It has promoted the research and development, popularization and application of e-commerce technology, promoted the construction of an e-commerce credit system, and created a market environment conducive to the innovation and development of e-commerce.

Article 3 of the E-Commerce Law of the People's Republic of China: The State encourages the development of new forms of e-commerce, innovating business models, promoting the research and development, promotion and application of e-commerce technologies, advancing the establishment of a creditworthiness system for e-commerce business, creating a market environment conducive to the innovative development of e-commerce, and giving full play to the important role of e-commerce in promoting high-quality development, meeting the people's growing needs for a better life, and building an open economy. Article 4 of the "E-Commerce Law of the People's Republic of China" The state treats online and offline business activities equally, promotes the integrated development of online and offline, and the people** at all levels and relevant departments must not adopt discriminatory policy measures, and must not abuse administrative power to eliminate or restrict market competition.