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The Determination Of The Taxpayer In Electronic Commerce

Posted on:2008-07-19Degree:MasterType:Thesis
Country:ChinaCandidate:W ZhangFull Text:PDF
GTID:2166360272967940Subject:Economic Law
Abstract/Summary:PDF Full Text Request
With the rapid developments of computer communication technology and information technology (especially Internet), Electronic Commerce takes disadvantages and has a great impact on the economy as the new forms of transactions. Compared with the traditional trade, Electronic Commerce has following advantages: it crosses the frontier between the countries, and it makes deals without paper, and it has a huge potential market. But In such a new environment, the development of Electronic Commerce does benefits to the development of the global economic. On the other hand, it puts forward challenge to the current international tax law and it becomes a typical issue in the world. Many international organization, the government of various countries, the scholar, as well as the figures in the enterprise, have carried on the discussion, from the different aspects, about the payment of the electronic commerce tax, but not yet forms the agreement on this issue. Positively, our country also needs to be supposed the challenge which brings to the electronic commerce. In view of this situation, the author elaborates the law on the payment of the electronic commerce.This paper is divided into four chapters. The first chapter introduces the e-commerce's impact on our tax laws and details exposition on the definition of e-commerce, classification, characteristics and their special forms of transactions. According to the content, the text analysis the existing taxation of e-commerce legal system and the impact of the current tax system and the legal problems of our tax laws. The second chapter describes the e-commerce taxation issues in the United States, Japan, the EU, China's Taiwan region and the OECD represented the International Organization, as well as the way to confirm the tax payment main body, as the reference to our country. The Chapter III expounded the determination of the body in the China's e-commerce tax law, in general. This chapter analyzes and confirmed that the profits of the e-commerce transactions could be taxed. On the basis of the principles which confirm the body of the e-commerce taxpayer, the writer puts forward, in the technical and legal, the way of the determination the body. The final chapter expounded the main source of law on the China's e-business taxpayers. In the fourth chapter, firstly, the writer distinct all kinds of the body as the taxpayer in the e- commerce transactions, in this foundation, specifically analyzing the determination of the main body in the commodity tax and income tax of our country electronic commerce transaction. From the determine of the body in the devolving tax, the author define the nature of the e-commerce transactions, and assess the duty payers of the devolving tax on the basis of the principles of the law, as well as discussing the payment system. the determination of the main body in income tax, this article attempts to discuss on the foundation of the conflicts of jurisdiction on the environment of on-line transaction and determine the main body of the income tax payment.Facing to the challenge of the transnational of electronic commerce, the hypothesized transaction, with intangible characteristic, as well as the quickness.The tax revenue law system appeared many legal blanks and the blinds. The author rests on the basic principle of tax revenue law system and our country's standpoint to tax revenue of the e- commerce, analyzed the basic principles which used to determine the main body of the taxpayers and the law and regulations adopted. Under the present tax law system, the writer proposed feasible solutions to determinate the main body of e-commerce tax payment, so as to improve the legislation and enforcement of the e-commerce tax revenue, and guarantee the stable development of e-commerce and the fair burden of Tax revenue burden.
Keywords/Search Tags:Electronic commerce, Taxpayer, The on-line transaction, Taxation jurisdiction, Devolving, tax Value-added tax
PDF Full Text Request
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