THE RESEARCH OF MULTINATIONAL TAX INCOME WHICH IS UNDER & E-COMMERCE ENVIRONMENT

While e-commerce promotes the global economic and trade development, two characteristics which are invisibility of digital products trade and the limitless of transnational trade, makes multinational tax income fall into confusion. It impacts tax jurisdiction if general transnational incomes, asserting of permanent institution, cognizance of the nature of income, and leads transnational incomes more tax evasion and avoidance. Our recommendation are strengthening the jurisdiction of boundary, upgrading the division standard of transnational e-commerce income, adjusting the range of turnover tax,advancing the construction of levies information, enhancing international cooperation and coordination, to schedule multinational tax income which is under e-commerce environment.