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Research On Problems Of Taxation Under Electronic Commerce

Posted on:2003-01-11Degree:MasterType:Thesis
Country:ChinaCandidate:Y H YinFull Text:PDF
GTID:2156360065450671Subject:Public Finance
Abstract/Summary:PDF Full Text Request
With the development of economic globalization, the internet-based economy emerging as the times demand is sweeping across all the fields of the world economy And electronic commerce-the main part of internet-based economy is changes to mode of trade and thus bring about profound changes to modem economic life According to some statistics, the total volume of trade achieved through electronic commerce was US$ 12 billion in 1997, US$ 43 billon in 1998, US$ 145 billion in 1999. It is expected that the volume will near US$300 billion by the end of 2001. We can say that electronic commerce has greatly push the world economy and trade forward, and that it is showing increasingly strong vitality. However, it has posed great challenges to the traditional mode and method of commercial management, and particularly, it has caused great attack to our existing taxation system. For example, under electronic commerce, is our current taxation principles applicable? What effect it will have on our taxation management? There have not been systematic and complete opinions for these problems both at home and abroad. But these problems must be solved now, otherwise, it will bring a greatly negative impact on our internet-based economy or even the whole economy. At present, there are many discussions on the above problems in China, but the majority of these is unilateral. The systematic explorations on these problems is much less. So it is necessary to discuss how China deal with these contradictions and problems on the basis of the systematic introduction of the opinions on these problems both at home and abroad. Considering this reason, the author select this topic. I hope the article is of some help to the development and improvement of taxation system in China. The article is divided into three parts.The first chapter elaborates the impact of electronic commerce on the economy and society. It is divided into two parts. The first part sets forth the conception of electronic commerce, including the definition, classification and features. The second part sets forth the impact on society and economy. With the increasing application of electronic commerce to various fields, it has posed many challenges to them either from micro perspective or from macro perspective.The second chapter is the main part of this article. It has a specific elaboration of the impact of electronic commerce on current taxation system and management and so on. The chapter is divided into five parts. The first part elaborates the challenges posed to taxation principles by electronic commerce. As a new kind of trade mode, although electronic commerce is essentially same as the traditional trade mode, the current taxation principles lacks the legal basis on which tax was paid. Hence, it is sure to influence the implementation of the present taxation principles.The second part involves the shaking of electronic commerce to the factors of current taxation system. Because the current taxation system is basically based on visible transactions, we should, when needing to determine the factors such as taxpayer, tax target and tax place, need a large amount of information about visible transaction. However, electronic commerce-an invisible mode of transaction is incompatible with the information that the current taxation system requires to supply, so its emerging shakes the basis of taxation system. After that, the third part discusses the challenges posed to two main kinds of taxes by electronic commerce, namely, value -added tax and income tax. About value -added tax, the inception of electronic commerce has brought about relatively big challenges to two aspects-the judgement to the nature of tax target as well as the determination of the supply and consumption place of labour. About income tax, the emerging of electronic commerce has caused big influence on the conception of standing body and the nature of taxation target,. Next, the fourth part expounds the influence on international tax distribution by electronic commerce. At presen...
Keywords/Search Tags:electronic commerce, taxation system, taxation management, tax policy
PDF Full Text Request
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