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Research On The Taxation Of Electronic Commerce

Posted on:2011-10-27Degree:MasterType:Thesis
Country:ChinaCandidate:J DuFull Text:PDF
GTID:2166360308976349Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The internet economy (electronic business as part of it), which was born in the progress of economic globalization, gives a great change to the people's life style at great level, and become connecting with standing law(including taxation law ), system and mechanism of society. So, the internet economy has draw great attention from the nations all over the world, and they develop and perfect their principle and rules of trade to meet the fast grow of internet economy.The standing taxation system is based on the traditional way of producing, and trading. With the birth of electronic business and trading, the standing legal system become backward compared with the new type of trade, and that has impacted on the issues of financial income of government and tariffs and its taxation.This article researches the contrast point of electronic commerce and the standing taxation legal system of China, and gives a comparison between the main opinions which will be learned as a lesson for our country. Then it puts forward some thinking and suggestion particularly over the problem of promoting the taxation legal system to call for some other great master to research the subject together which will be a contribution for China's legal construction.
Keywords/Search Tags:electronic commerce, turnover tax, income tax, legal issues
PDF Full Text Request
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