跨国电子商务中的流转税问题

Discussion about the Challenge and Countermeasures of the Indirect Tax under E-commerc

电子商务对传统的税收管辖权制度形成了挑战,这可以采取基于服务器或供应商的税收管辖权模式和基于消费者的税收管辖权模式来解决。对电子商务的税收征管则可采取消费者自我估价模式、非居民销售者注册模式、来源地和转让地征税模式、第三方信托模式以及"中期简化方法"等,以应对电子商务带来的挑战,实现各国税收权益。

E-commerce is challenging the tax jurisdiction,how should we reply this question？ There are two methods,the one is based on the servers or the providers;the other is based on the consumers.In order to solve the levy problems and protect the interests of all of the countries under E-commerce,we can use some measures,for example,＂consumers value＂,＂non-resident sellers register＂,＂source place and transfer place＂,＂trusted third part＂and＂simplified interim approach＂.