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| strategy with effective policies and procedures that reflect the company's business strategy and accommodate external drivers such as international standards and e-business guidelines Revisiting the strategy as technology and business environment dynamics evolve. 3. Tax E-commerce creates some challenges to tax systems that were designed with a traditional retail model. There are several key reasons why e-commerce raises tax issues. The first one is location. Existing tax systems tend to determine tax consequences based on where the taxpayer is physically located. The e-commerce model enables businesses to operate with very few physical locations. An online vendor can easily sell to customers throughout the world from a single physical location. The second reason is Nature of Products. E-commerce allows for some types of products, such as newspapers and music CDs, to be delivered in digitized (intangible) form, rather than in tangible form. Digitized products raise issues at the state level as to whether sales tax applies and in which state income is generated for state income tax purposes. Thirdly, the Internet has allowed for New Marketing Techniques of selling and buying goods and services. For example, individuals can offer their unwanted items to a worldwide group of potential buyers via auction sites, such as E-Bay. When buyers interact directly with a foreign manufacturer, rather than a domestic retailer, the excise tax may go uncollected. Fourthly, Some of the 无忧论文 【http://www.uklunwen.com】New Assets created by commercial use of the Internet are domain names (URLs) and web sites. For income tax purposes, issues exist as to how to treat the costs of creating or acquiring such assets, as well as the characterization of any gain or loss generated upon disposition of the asset. Sellers of such assets may face uncertainty in the law as to how to characterize the gain or loss generated from the disposition (capital or ordinary). Fifthly, The Remote Workforce of an Internet company may be scattered throughout a state or country, rather than working in a single work location together. This can raise issues as to whether the presence of the employee in a particular state creates tax obligations for the employer in that state. At last, because of the Nature of Transactions, the Internet allows for paperless transactions and the potential for the use of electronic cash. This raises administrative concerns for the Internal Revenue Service as to whether transactions were properly reported, whether an audit trail exists, and whether new reporting rules are needed. [10] For the past several years, for not taxing the Internet, even though online sales still account for only about 1 percent of all retail purchases in the United States, a recent University of Tennessee study argued that states lost US$13 billion in tax revenue to online sales in 2000. [11] Vendors selling goods and services online should be treated similarly to “Main Street” vendors selling the same goods and |
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