THE RESEARCH OF MULTINATIONAL TAX INCOME WHICH IS UNDER E-COMMERCE ENVIRONMENT

摘要：

While e-commerce promotes the global economic and trade development, two characteristics which are in visibility of digital products trade and the limitless of transnational trade, makes multinational tax income fall into confusion. It impacts tax jurisdiction of general transnational incomes, asserting of permanent institution, cognizance of the nature of income, and leads transnational incomes more tax evasion and avoidance. Our rec ommendation are strengthening the jurisdiction of boundary, upgrading the division standard of transnational e commerce income, adjusting the range of turnover tax, advancing the construction of levies information, enhan cing international cooperation and coordination, to schedule multinational tax income which is under ecom merce environment.

关键词： E-commerce Multinational income Tax jurisdiction Tax policy

作者: Shaoping Li Yang Liu

作者单位: Daqing Petroleum Institute,daqing 163318 ,China

会议类型: 国际会议

会议名称: The Ninth International Conference on Industrial Management(第九届工业管理国际会议 ICIM2008)

会议地点: 日本大阪

会议语种:英文

页码: 981-987

在线出版日期: 2008-09-16（万方平台首次上网日期，不代表论文的发表时间）