Font Size: a A A

The Research On Several Legal Problems About International Tax Of E-business

Posted on:2008-01-19Degree:MasterType:Thesis
Country:ChinaCandidate:Z H WuFull Text:PDF
GTID:2166360242472400Subject:International Law
Abstract/Summary:PDF Full Text Request
The development of E-Commerce brings the human society with new problems on politics, economy, law and society. Among all those problems, e-commerce tax is treated as focus by international society. To establish the policy and law on e-commerce tax is the common subject confronted by every country. Therefore, this thesis is devoted into the study on E-C Tax Law.The this article first chapter is to under the electronic commerce international tax revenue outline, in the introduction electronic commerce definition, the characteristic and above the development present situation foundation, analyzed the electronic commerce the opportunity and the legal matter which brings to the tax revenue.This article second chapter of main analysis electronic commerce causes tax revenue legal matter.First introduced the international tax revenue jurisdiction meaning, the present situation, the characteristic as well as the determination standard.This article third chapter of main analysis electronic commerce tax revenue collects and avoids taxes the question, mainly has analyzed the electronic commerce the difficult position and the tax revenue collection pattern which brings to the tax revenue collection way, proposed electronic commerce international evaded the countermeasure which said.This article fourth chapter of main analysis international organization and main national electronic commerce tax policy.Finally, this article studies our country's electronic commerce tax revenue legislation present situation, unifies our country actual situation, put forward certain proposals to our country electronic commerce tax policy and the legislation.
Keywords/Search Tags:E-commerce, International tax revenue, Tax jurisdiction, Tax revenue collection
PDF Full Text Request
Related items