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The Collision Of Legal System Of Taxation On Electronic Commerce & Its Resolvable Scheme

Posted on:2007-04-10Degree:MasterType:Thesis
Country:ChinaCandidate:L C XuFull Text:PDF
GTID:2166360212457967Subject:Economic Law
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 changing the mode of traditional business and brings about profound changes to modern economic life. The electronic commerce has great impact on the tax law theory and tax system because of no-nation ,fiction ,and digitalization. The tax law is primarily laid out for the physical commodities, through common organization ,resident and other means ,and relates the ratable duty and the action of taxpayer. The electronic commerce makes popular the tax law fall far behind the pace of exchange method.The legal problems of taxation on electronic commerce, as one of the foremost parts of electronic commerce's legal system, have attracted an increasing amount of all countries'attentions since the recent years'worldwide rapid development of electronic commerce. Now many countries are endeavoring to solve these problems in order to prevent large loss of tax revenue from electronic commerce. Whether we need tax electronic commerce ,if we need ,whether we lay out new tax law ,if we do not ,could the traditional principles of tax law be used efficiently in it ? What could we do to keep the balance of principles of fair and efficiency in retaining tax law ? However, there hasn't any preferred solution yet.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. The author hopes the article is of some help to the development and improvement of legal system of taxation in China,which indicates the practical and theoretical significance of the study.The author indicates electronic commerce's basic definition and classification in the introduction. Then analyzes the disadvantages that the electronic commerce have brought on the aspects of the tax law system in the chapter one. In chapter two the author makes a comparative analysis of some countries'and international organizations'tax policies on electronic commerce. And at last the author provides several rationalization proposals for our country's tax policy on electronic commerce.
Keywords/Search Tags:the Electronic Commerce, the legal system of taxation
PDF Full Text Request
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