PRACTICE OF THE STATE REGULATION OF E-COMMERCE IN THE ATP COUNTRIES

The article studies the practice of taxation of e-commerce in the countries of the Asia-Pacific region. The purpose of this study is to study the practice of taxation of e-commerce on the example of the APR countries such as Hong Kong, China and South Korea. The object of the study is the legislative regulation of e-commerce in South Korea, China and Hong Kong. E-commerce is considered from the point of view of legislative regulation in such countries of the Asia-Pacific Region as Hong Kong, China, and South Korea. The problems encountered by the government, as well as the challenges facing the state during the period of digitization of the economy, are considered. This article provides a comparative analysis of legislative regulation and taxation of e-commerce in the countries of the Asia-Pacific region. Analyzed the legislation, and the authorities governing e-commerce and taxation of this type of activity, highlighted the successful practices that can be applied in the Russian Federation. The study of this issue led to the conclusion that the approaches to the regulation of electronic commerce in the studied countries are different. Legislation governing e-commerce has not been finalized. For example, organizations whose server is located in Korea must pay VAT at a rate of 10%, while in China, provided the physical office is located, the rate depends on the cost of goods and services.

E-commerce, Asia Pacific, China, Hong Kong, Korea, South Korea, taxes, taxation, e-commerce, Internet, legislative regulation.

Barsova U. V., Sinenko O. A., Sitchikhina V. E. Practice of the state regulation of e-commerce in the ATP countries // Business. Education. Law. 2019. No. 1 (46). Pp. 111–116. DOI: 10.25683/VOLBI.2019.46.178.