A Study On Legal Issues Of Taxation Of Electronic Commerce

As the result of Internet economy, the electronic commerce is on the rise and more and more enterprises are developing electronic commerce. As the electronic commerce getting rise in its turnover, the influence of it to the legal system of the tax revenue is more and more remarkable. So study how to reply the challenge of the electronic commerce to the legal system of the tax revenue is urgent. This thesis is based on the domestic and international research results of the electronic commerce's legal issues of taxation. On the basis of introducing and comparing some countermeasures of the international community, I try to put forward the countermeasures of the solution of electronic commerce's legal issues of taxation, in order to make contributions to this problem and the development of the our electronic commerce.This thesis follows the frame of introducing the basic knowledge putting forward the problem analyzing the problem and settling the problem and surrounds the thread of theory and practice of the electronic commerce's legal issues of taxation. First, I introduce some basic issues of the electronic commerce to clear away the obstacle of study. Second, I introduce the opportunity and challenge that the electronic commerce brings to the traditional legal system of the tax revenue. Then I compare and analyses the international practice of the electronic commerce's legislations. My main purpose lies in offering reference and basis for theoretical research and legislative practice in the future in our country. And then I mainly analyzes two questions with the prerequisite meaning about the electronic commerce's taxation issues, that is whether to levy tax on electronic commerce or not and whether to levy a new tax or not. I make a conclusion that we should not give up levying tax on electronic commerce but we needn't levy a new tax, only bring electronic commerce into the existing legal system of the tax revenue. At last, according to all respects that the electronic commerce strike the traditional legal system of the tax revenue I put forward the...