电子商务环境下国际税收管辖权问题研究

【作者】 黄鹤；

【导师】 邓瑞平；

【作者基本信息】 西南政法大学 ， 国际法学， 2004， 硕士

【摘要】 我们所处在的是一个信息时代，经济全球化和网络化已经成为一种潮流，国际化、信息化和无纸化已经成为各国商务发展的一大趋势。作为信息时代的产物，电子商务带来了一种全新的贸易模式，较之传统模式而言，它有着得天独厚的优势。所以，从诞生那天起，电子商务就以迅雷之势席卷全球。据专家预测，2004年全球电子商务交易额将超过2万亿元。 与发达国家相比，我国的电子商务尚处于起步阶段。然而，作为知识经济的产物，电子商务代表了未来贸易的发展方向，它将影响一个国家在未来全球化经济技术竞争中的地位和作用。因此，为其创造良好的外部环境就成为我国政府促进电子商务发展的当务之急。 电子商务的发展不仅依赖于信息基础设施的建设和社会的信息化程度，还需要良好的法律环境。近年来，有关电子商务法律规则方面的著作相继问世，围绕着诸如电子签名的、数字证据等方面的法律问题展开了讨论，但对国际税收管辖权这一领域却没有太多的论述。然而，国际税收管辖权的分配关系到一国在国际社会中所享有的税收利益。特别是在传统的贸易模式过渡到电子商务这一阶段，国际税法规则处在不断的改进和完善之中，国际社会也正在讨论有关电子商务中国际税收管辖权的新规则，如果我们能够积极的参与研究并发表意见，今后就成为国际规则的制定者而非遵守者，这将对我国的对外贸易乃至整个经济发展都会产生深远的影响。 本文从分析电子商务对传统国际税法的挑战入手，重点讨论了电子商务环境下国际税收管辖权中的三个热点问题，并为我国在这一领域中的政策选择提供了参考意见。文章分为四个部分。 第一部分首先对电子商务中跨国所得的性质进行了分析。在介绍和对比了国际上几种较为流行的方案的基础上，得出了对电子商务中跨国所得的定性应该采取“重实质，轻形式”的分析方法，并对营业所得、特许权使用费和劳务所得在电子商务环境下进行了具体的区分。 第二部分讨论了企业居民身份的确定，即“实际管理机构所在地”规则的适用。首先在借鉴了“管理机构所在地”与“管理和控制中心地”的基础上明确了“实际管理机构所在地”的含义，其次对电子商务对这一概念所带来的问题的解决对策做了探析，提出了将对概念的改进与建立可选择的序列性规则相结合的解决方案。 第三部分对常设机构原则在电子商务中的应用做了研究。文章首先简单的介绍了常设机构原则在电子商务环境下受到的挑战。其次在对国际上流行的三种解决方案进行详细评析的基础上，肯定了保守性方案的可行之处，并具体分析了电子商务中服务器、网址和网络提供商的性质，得出了只有服务器可以构成税收协定意义上的常设机构的结论。最后对在电子商务环境中划定常设机构利润范围的方法做了探析。 第四部分在借鉴了国际社会在电子商务方面有关税收管辖权的政策之基础上，提出了我国在此领域中政策选择的根本态度和原则，并就电子商务中国际税法相关概念的界定、税务管理、国际合作等问题提出了具体的建议。 由于国内对相关问题的研究还没有形成系统，本文在写作过程中主要参考了国外的理论研究成果，对电子商务中跨国所得的定性、企业居民身份的确定、常设机构原则的适用等问题做了具体、详实的分析，得出了相应的结论和提出了解决的对策，也对此前国内有关的论述做出了回应。文章最后将国际先进的理论经验与中国的实际相结合，为我国在电子商务中国际税收法律制度的政策选择提供了一些对策和建议，希望可以对我国在相关规则的制定过程中有些许的帮助。多更多还原

【Abstract】 In the history of humans, every technical revolution will bring a improvement of economies. Of course, Internet is the same. As a whole new commercial mode, electronic commerce has its inherent advantages over traditional mode. Therefore, from the beginning, e-commerce has conquered the world with an incredible speed. As the specialists forecast, the total amount of e-commerce trading will be beyond two thousand billion.Contrasting to the developed countries, China is only at the beginning in this field. However, e-commerce, which stands for the future direction of international commerce, will influence the status of China in the globalizing economical and technology competition. So the duty of China’s government is to create a good environment for e-commerce.E-commerce not only depends on the construction of informational basic establishment, but also the favorable legal environment. Writings about regulations in e-commerce have published one by one recently. These articles discuss the legal problems related to e-commerce including electronic signature, digital evidence and so on. But there are few remarks on the topic of international taxation. However, international taxation jurisdiction concern about the attribution of taxation benefit around the world. Especially at the procession traditional commerce transmitting to e-commerce, the world is discussing the new rules in this field. If China joins in studying and pronounces its ideas, she will be the creator of future rules but not only an observer. This will be very essential to China’s development.In this paper, the author start with analyzing the challenges to the traditional international taxation law, then specially discuss the focus on this field. At last, he gives some advice to China. The paper is divided into four parts.In the first part, the author analyzes the nature of income in e-commerce. Upon the valuation of some plans in the world, the authorconcludes that the principle in this problem should be "substance over form". Then he specific divides the income by business, byThe second part is about the "place of effective management" principle. The author firstly definitely defines this conception, and then gives the countermeasures to this question. He concludes that it is wise to combine the method of improvement with the Hierarchy of Tests.In the third part, the author discusses the application of "permanent establishment" principle. First is the challenges brought by e-commerce. Secondly, he analyzes the natures of server, web site and ISP on the base of comparing three popular plans in the world. The last point is the attribution of profit from PE.In the forth part, the author gives some advice about China in this scope based on introduction of some foreign policies, mainly about the definition of the conception, taxation management, international cooperation, etc.Because there is not a comprehensive system on the related problems, the author mainly borrows the ideas from foreign theories. Based on material analysis, the author gets the conclusion or advances the advice, and also gives response to the former discussion related. Wish to do some help to China’s choice in this field.更多还原