Tax calculation on the Internet usage time

1
Introduction
2
Before raising problems on tax on the internet
Entertainment duty
Betting duty
?
?
Download Tax
?
?
Tax calculation on the Internet usage time
?
Salary Tax
Sales Tax
3
Problem

• Potential revenue losses from Internet commerce
• Weakening the recovery the Economy
• Widening the gap between poor and rich
• Leading to much enforcement costs and difficulties

4
Problem

• Tax avoidance
• World Trade Organization
• Location of server
• Free Taxation Area
• Problems of Privacy

5
Predicts Boom for B2B e Commerce Market
The B2B e Commerce forecast in Asia/Pacific e
Commerce 2000year-------------------------------
USD128 billion spent 2005year--------------------
----------- USD516 billion spent The B2B e
Commerce forecast in U.S. 2000year
-------------------------------- USD117 billion
spent 2005year --------------------------------
USD1.6 trillion spent (Research article from
IDC.com date on 23Apr 2001)
6
Short Run Solution

• Discussing with the other countries before
  setting rules
• Protection and encouragement of e-commerce as it
  is a infant industry
• Keeping an eye on e-commerce
• Considering in depth before the selection and
  adoption of the rules

7
Long run solution

• Simplifying and modernizing sales tax system
• Setting Incentives for voluntary compliance to
  collect tax from other countries
• Providing tax incentives
• Reliable guides

8
Long Term Solution

• Developed a common software
• Clarifying and solving the deadlock of the chaos
  of sales tax system
• Determination of the jurisdiction with the power
  to a tax transaction
• Against the tax avoidance

9
Conclusion

• We believes e business will grow fast in the
  future years, we have a very positive opinion on
  imposing tax on internet.
• We are trying to focus on No more tax free area
  and no more tax avoidance in internet.
• We want to advise to our government is, make new
  rules on tax avoidance, rules on confidentiality
  and privacy, rules on taxation etc
• We do not advise government to tax on internet so
  fast, but give tax incentives is very important
  for the development of e business