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Automated Clearinghouse Tax in framework of Clearing Retail Payment Arrangements

清算零售支付安排框架内的自动清算所税

基本信息

批准号：
13620030
负责人：
KIMURA Konosuke
金额：
$ 2.18万
依托单位：
Keio University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2001
资助国家：
日本
起止时间：
2001 至 2002
项目状态：
已结题

来源：
https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-13620030/
关键词：
Electronic commerce transactions Electronic clearinghouse Consumption-type impersonal income tax Clearing retail payment system international tax law allocation rules of the revenue Automated Clearinghouse Tax (ATC)consumption tax 租税法サ

项目摘要

Prof. Kimura propose the Automated Clearinghouse Tax (ACT) in framework of clearing retail payment system. The income spent in electronic commerce transactions should be to subject ACT, which would link up with the existing consumption tax. ACT is characterized as the consumption-type income tax, and hence ACT should trigger the income spent by B2C electronic transaction instead of B2B e-commerce. Moreover, qualified automated clearing houses (ACHs) may access to the relevant information about the billing address, the real name, domain name, bank account, consumption-location and residence of end-consumers, the amount of income spent in electronic commerce transactions, name and location remote sellers as well, if the legislative would allow to disclosure the relevant information, considering the unexpected development of technology.. I propose to amend a set of the provisions concerning allocation the revenue of the ACT to both countries of the residence and consumption respectably. I … More t is not necessary any more to discuss the permanent establishment for the electronic remote sellers. The location of ACHs is a connecting point to the tax jurisdiction. Apportional formula should be established for the purpose of allocation of the ACT to the relevant countries. I believe ACT model is feasible and fair without difficulties. ACT model would be able to stop the tax erosion from e-commerce.My ACT model is distinguished from the online clearinghouse tax proposed by Prof. Cockfield (Canada). He will establish the independent institutions for collecting tax, which are not necessary from my stand... However, we employ the electronic clearinghouse and retail clearing payment system, and the computer software for taxation... He is a dominant member of our research group. His contribution is appreciated very well. Prof. McNulty (USA) reported "Traditional United States international income taxation and the stress points created by emerging electronic commerce." Moreover, Prof. Hey (Germany) explained :"the application of the OECD Model Treaty to E-commerce transactions" from German view, Furthermore, Dr. Pinkernell (Germany) reported "application of the E.U. Value Added Tax to e-commerce transactions" from German perspective. Last, but not at least, it is proud to list up Articles written by all of our members in English. Less

木村教授在清算零售支付系统的框架中提出了自动清算税（ACT）。在电子商务交易中花费的收入应该受到ACT的约束，这将与现有的消费税挂钩。ACT的特点是消费型所得税，因此ACT应该触发B2C电子交易而不是B2B电子商务所花费的收入。此外，考虑到技术的意外发展，如果立法允许披露相关信息，符合条件的自动清算所（ACHs）也可以获取终端消费者的账单地址、真实姓名、域名、银行账户、消费地点和居住地、电子商务交易的收入金额、远程卖家的名称和位置等相关信息。我建议修改一套关于将ACT收入分别分配给居住国和消费国的规定。没有必要再讨论电子远程销售者的常设机构了。ACHs的位置是与税务管辖区的连接点。应建立分摊公式，以便将援助资金分配给有关国家。我认为ACT模式是可行的，公平的，没有困难。ACT模式将能够阻止电子商务带来的税收侵蚀。我的ACT模型不同于加拿大Cockfield教授提出的在线票据交换所税。他将建立独立的收税机构，这在我看来是不必要的。然而，我们采用电子票据交换所和零售清算支付系统，以及计算机税务软件……他是我们研究小组的重要成员。他的贡献很受赞赏。McNulty教授（美国）报告“传统的美国国际所得税和新兴电子商务带来的压力点”。此外，Hey教授（德国）从德国的角度阐释了“OECD示范条约在电子商务交易中的应用”，Pinkernell博士（德国）从德国的角度阐释了“欧盟增值税在电子商务交易中的应用”。最后，但并非最不重要的是，我们很自豪地列出我们所有成员用英语写的文章。少