| Summary: | 碩士 === 中原大學 === 財經法律研究所 === 90 === The rapid development of the “E-Commerce” has derived many unconventional issues. Among all the newly emerged issues, one that closely relevant to the future of the E-Commerce and national revenues is the thorny issue of E-Commerce taxation, i.e., whether E-Commerce shall be taxed as the conventional business and, if the answer is affirmative, how to tax those on line transactions. With the advancement of the Knowledge Economy, the focus of economic activities has moved from tangible assets to intangible assets. The merging of the E-Commerce and the “Knowledge Economy” has also made the tax issue more important than even, especially in the digitized products and services areas. Consequently, whether the conventional tax principles and tax basis can still apply to the E-Commerce and Knowledge Economy has also attracted the attention of national governments and international organizations.
Intense application of internet upon business trade becomes eroding tax revenue bases. Use of the internet sources to conduct commercial transaction is still in its infancy in Taiwan， however a noticeable reduction on tax base will be seen in the near future and many challenges to tax administration. The internet offers businesses opportunities to provide their products and services in a jurisdiction without having a physical presence. As the taxing jurisdiction is based on concepts such as residency，source and permanent establishment which have an important element of physical or territorial nexus with a taxing jurisdiction，the reliance on these concepts in an internet environment may create uncertainty and ambiguity foe electronic commerce and tax administration.
How the conventional tax principles can apply in the future and how to effectively maintain the fairness of taxation, therefore, has become a common issue for all participants in this E-Commerce world. It is obvious that no single country can determine the outcome of such question. The best solution shall be through international efforts.
This research will explore the impacts of electronic commerce on traditional taxation principle. In addition，the rise of electronic commerce threatens to upset the tax balance that exists between importing and exporting states. Consequently，it needs to examine the consumption tax treatment and imposition of customs duties of electronic commerce.
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