Study On Tax Policy Based On Electronic Commerce

As a outcome of information technology and economy develop,Electronic Commerce has become a new kind of dealing style which be widely used .How to collect tax based on electronic commerce has become an important task to different countries.The dissertation has five chapters. In chapter 1 it gives a simple introduction of Electronic Commerce. In chapter 2 it analyses the influence of Electronic Commerce to tax system. Those influence come from international tax jurisdiction and permanent establishment and the other six problems. Chapter 3 describe the main taxable policy based on Electronic Commerce of OECD,USA,EU and JAPAN. So we can find some useful information which suit different areas. The chapter 4 is the emphases of the dissertation. In this chapter,first it analysis the actuality of electronic commerce in our country,then it gives the reason and the principle on studying the tax policy .At last it expatiate on the main countermeasures on our tax reformation. In chapter 5 the papers explore some interrelated problems. They are whether the computer server should be treated as permanent establishment,how to judge object of taxation are product or service,how to tell the supply or consuming site of product and service. To the above-mentioned problems the chapter give some amending advices and forecasting discuss.I write this paper on basis of all kinds of views form the domestic and abroad materials and absorbing my tutor' s opinions. But in view of limit of my knowledge,it is inevitable for my paper to have some defects. Some views need exploring further . I sincerely hopes get your support and criticism.