| Summary: | 碩士 === 東吳大學 === 法律學系 === 106 === Digital technology and globalization advancement in the last decade have been very significant, thanks to rapid growth in both internet and information technology. Sovereign and geographical boundaries have been overcome, leading to significant changes to global economy, and the rise of digital commerce. Cross-border digital operations have been prevailing, and due to its convenient, real-time, borderless transaction flow in nature, it has become the best tactic to march into the international market. Consumers thus benefit from easier access to foreign product information and reasonable prices. Cross-border digital commerce also facilitates resources allocation, creating win-win transactions between corporates and consumers, and a new battle field in global trade competition.
Digital commerce is a specialized business model built on digital information flow. Lacking physical trading traces and anonymity, it has become very challenging for tax authorities to obtain sales revenues and profits with accuracy, making tax auditing a much more difficult task than before. Cross-border digital commerce taxation has become a delicate issue: how to establish a taxation framework to ensure fair global taxation agreements, and to maintain tax revenues, without compromising the development of cross-border digital commerce.
China has the biggest internet population in the world, and has become the biggest and most important digital commerce market, with even further potential for rapid growth. In the context of an active China-Taiwan trade economy, as the percentage of digital commerce between two markets grows, and cross-border operations continue to integrate, understanding taxation policy trends, and actively managing taxation risks and costs, have become crucial in China-Taiwan cross-border digital commerce competition, and the best practice to prepare for global digital operations.
This thesis intends to present recent development in digital commerce taxation and regulations between China and Taiwan, with reference to international trade taxation issues, summarizes the impact of the evolvement of taxation framework in both markets to the industry, and makes suggestions for cross boarder tax issues.
Keywords: Cross-Border e-Commerce、e-Commerce、Tax
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