电子商务与税收

Main content Case: eBay’ers Introduction to Taxation in EC 主要内容 引例：eBay用户 电子商务税收概述 电子商务税收法规 EC Tax Regulations

Case: eBay’ers 引例：eBay用户

Key Points The characteristics of E-commerce taxation. Argumentation on E-commerce taxation (Pros vs Cons). Tax jurisdiction of E-commerce. Permanent establishment in the context of E-commerce. International legislation of E-commerce taxation. 本章要点  电子商务税的特征。  电子商务征税的支持和反对 观点的讨论。  电子商务的征税管辖权。  电子商务条件下的常设机构。  国际上电子商务的税收法规。

Introduction to Taxation in EC Taxation and Its Significance Definition of Taxation Taxation is the imposition of a mandatory levy on the citizens and/or the businesses of a country by their government. Significance of Taxation The majority of government revenues come from taxation. Adjusting the differentiated rates, the target of tax system is to reduce the phenomenon of income inequality. Taxes have become a powerful instrument for policy makers around the world in attaining economic and social goals. 电子商务税收概述 税收及其重要性 税收的定义 税收是由政府机构对境内居民和/或商业机构实行的强制性征收。 2. 税收的重要性 政府的收入绝大多数来自税收。 通过差别税率的调节，税务体系的目标是减少社会收入的不平等。 税收已经成为了全世界政治家们实现其经济和社会管理目标的有力工具。

Introduction to Taxation in EC Characteristics of E-commerce Taxation 1 2 3 4 Borderless Commerce Scattered Workforce Features Digitalized Paperless Transaction 电子商务税收概述 电子商务税收的特点 商业无边界 数字化商业 无纸化交易 雇员的分散性

Introduction to Taxation in EC Taxation Issue in E-commerce Argument for E-commerce Taxation The first group 1 2 3 4 Loss of Tax Revenue Transfer Tax Burden to Other Sectors Mains Loss of Existing Tax Base Unfairness to Regular Retailers 电子商务税收概述 电子商务的税收问题 1．电子商务征税的争执 第一派 (1) 税收损失 (2) 现有税收基础减少 (3) 不公平竞争 (4) 将税收负担转嫁到其他行业

Introduction to Taxation in EC The other group Mains Active Effects for Economic Growth Infancy Border-spanning Nature 电子商务税收概述 另一派 （1）对促进经济增长有着积极的作用 （2）初级阶段 （3）跨境经营的性质

Introduction to Taxation in EC Permanent Establishment Definition of PE A PE represents the “fixed place of business”, which may include premises, facilities or installations. Clarification on the Application of the PE Definition in E-commerce ① The presence of a Website cannot, in itself, constitute a permanent establishment; ② The presence of a server itself should not be regarded as a permanent establishment; ③ An Internet Service Provider (ISP) will not, except in very unusual circumstances, constitute a dependent agent of another enterprise so as to constitute a PE of that enterprise; 电子商务税收概述 2．常设机构 （1）常设机构的定义 常设机构代表了经营的固定地点，包括房屋、设备和相关装置。 （2）对于电子商务企业常设机构的声明 ① 一个网站自身并不能构成电子商务常设机构。 ② 服务器自身并不能构成常设机构。 ③ 一般情况下互联网服务提供商（ISP）的位置也不能成为电子商务企业常设机构所在地。

Introduction to Taxation in EC ④ While a place where computer equipment, such as a server, is located may in certain circumstances constitute a PE, this requires that the functions performed at that place be significant as well as an essential or core part of the business activity of the enterprise. Requirements of Server PE are: The server on which Website is hosted and its location have to be at the foreign enterprise’s disposal—owned/leased and operated by the enterprise—not Web hosting; The server must be located in the taxing state—a “fixed place of business”; Core business activities have to be performed through the server, as opposed to preparatory or auxiliary functions, without the need for human intervention. 电子商务税收概述 ④ 服务器所处位置能作为常设机构地址的情况是该服务器所执行的任务是该企业核心的商业行为，同时它还必须满足以下几个条件： 该服务器必须是电子商务企业网站的放置点，并且该服务器要由本电子商务企业控制，而不仅仅是租用和使用其他公司的存储空间。 服务器必须位于征税国的一个固定的地方。 服务器必须是执行了该电子商务最核心的商业行为，同时，它的运行不需要任何人为干预。

Introduction to Taxation in EC Own Server Mode Virtual Server Mode 电子商务税收概述 自有服务器模式 虚拟主机模式

Introduction to Taxation in EC Tax Jurisdiction E-commerce jurisdiction is countrywide or even global by its very nature. Thus it is essential to clarify the tax jurisdiction in E-commerce. As the most developed market of online sales U.S. has done some research on this issue and proposes several solutions. Freedom of States State-uniform E-commerce Taxation Among States 电子商务税收概述 3．税收权限 电子商务的特性决定了它的税收权限问题是全国性甚至是全球性的。 电子商务税收活动中必须清楚地说明税收权限的相关政策。 作为全球最发达的网络销售市场，美国在电子商务税收权限方面做了很多研究，并提出了一些解决方案。 （1）各州政府自行制定税法 （2）全国统一的电子商务税

EC Tax Regulations Nexus The U.S. federal government historically has defined the nexus of a company as the place where it maintains a physical presence. Determining nexus can be difficult when a company conducts only a few activities in or has minimal contact with the state. Nexus issue can be nationwide or even worldwide. 电子商务税收法规 直接关系税 美国联邦政府历史上一直将“直接关系”定义为某个企业在一个州拥有物理存在。 如果某公司在一个州的商业行为很少或者只有少量的联系，那么判定该公司与该州是否有“直接关系”也是比较困难的。 “直接关系”问题可以是全国性的或者是世界性的。

EC Tax Regulations European Union Value-Added Taxes A value-added tax (VAT) is a turnover tax imposed on consumers or the unit which uses the product for the value added in the process of product’s being sold. VAT is a common form of taxation in the European Union (EU). Companies based in EU countries must collect VAT on digital goods no matter where in the EU the products are sold. 电子商务税收法规 欧盟的增值税 增值税是对生产经营单位销售货物的增值额征收的并由消费者或使用单位承担的一种流转税。 在欧盟，增值税是一种常见的税项。 位于欧盟范围内生产数字产品的公司，无论其数字化商品销往何地，公司都必须为其缴纳增值税。

Certainty and Simplicity EC Tax Regulations The OECD Five Key Principles for E-commerce Taxation Neutrality Efficiency Five Key Certainty and Simplicity Effectiveness and Fairness 电子商务税收法规 经济发展与合作组织对于电子商务税收的5点原则 中立性 高效性 确定性和简单性 有效性和公平性 灵活性 Flexibility

EC Tax Regulations 2 1 3 Alternative Ways of Taxing the E-commerce Sales Taxes Based on the Location of the Seller Sales Taxes Based on the Location of the Consumer No Taxes 电子商务税收法规 对电子商务税收的几种方案 基于消费者所在地的销售税 2. 基于卖方所在地的销售税 3. 免税 Alternative Ways of Taxing the E-commerce.

Summary In this chapter we have learned about the following EC issues: Characteristics of E-commerce Taxation Arguments on Tax the E-commerce PE Issue in E-commerce Taxation Tax Jurisdiction International Legislation on E-commerce Tax Five Key Principles for E-commerce Taxation Options of E-commerce Tax Scheme 本章小结 通过本章可了解以下内容: 1. 电子商务税收的特点 2. 是否对电子商务征税的争论 3. 电子商务税中的常设机构问题 4. 税收权限 5. 国际上的电子商务立法 6. 电子商务税收的5点基本原则 7. 电子商务税收的几个建议方案

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