On Using The Experience Of Other Countries For Reference On Tax Revenue Of Electronic Business

Net economy and electronic business is an irresistible tendency in the procedure of scientific and technical development and economic globalization in 21st century. The emergence of electronic business is both an opportunity and a challenge to social economy of all the countries in the world, at the same time, it brings about many up-to-date problems and new characteristics to our work of taxation.This thesis starts with analysis of the practical advantages of electronic business comparing with the traditional ones and the basic conditions of developing electronic business. It claims that taxation is a difficult point of electronic business, and points out fell main problems of taxation on the reference of methods of basic problems coped with electronic business by some international organizations and governments. On the base of this, it attempts to point out the basic clues of resolving the problems in commercial taxation of China today and our counter-measures and suggestions. And this can serve for the administration of taxation in China, promoting it to link with internation as soon as possible and become one of the strong countries, which is internationlization ineconomic information.