A Study On Electronic Business Tax Law

When the global E-economy that base on the Internet changing the traditional frame of trade, it always bring about the challenges and new demands to tax law and its control method, Which build on physical commodity and paper proof.Now, the tax law is primarily lay out for the physical commodities, through common organization, resident, and other means, relate the ratable duty and the action of taxpayer. E-economy is exchange online which base on the high developing science. Its traits including: no-nation, fiction, and digitalization, eg. It made popular tax law fall far behind the pace of exchange method. Along the phenomenon which enterprise avoid for being taxed though exchange online, tax low itself must have its principles, they are fair, efficiency, eg. But these principles are challenged day by day.Whether we need tax the E-economy, if we need, whether we lay out new tax law, if we do not, could the traditional principal of tax law be used efficiently in it? What could we do to keep the balance of principals of fair and neutrality in retaining tax law? With rapid development of E-economy, these questions must be meeting for every government in globeAlong with the world trend, the development of electronic business in our country is growing at speed. In the near future, the problem, resulting from electronic business transaction, will also arise in our country, and accordingly, our tax collection bureaus will be confronted with tax collection problems If electronic business. The worldwide electronic business will inevitably affect our tax system and make us closely attend to the development If the issue and the common understanding about it among nations.This thesis deals with the influence on traditional tax concept and technology made by electronic business affairs, with reference to some reports or advice provided by European nations, America and such international organizations as OECD and WTO. At the same time, it attempts to put forth effective measures under tax system to make reference for the perfection of tax legislation and law enforcement, thus ensuring the healthy development and fair tax of electronic business affairs.