Study Of Taxation Of Network Commodity

Taxation on commodity is significant coordination mechanism of interests of redistribution of the modern social welfare. Network commodity transaction originates from the popularization of Internet and penetration of networking and information technology through the economy. The essence of network commodity transaction, which is the same as that of conventional commodity transaction, however because of its characteristic and particularity of its transaction, there is always lack of theory on network commodity taxation. Nowadays that government participates in resource allocation of network commodity transaction is still imperfect, and blind area of taxation still exist. The government is groping and attempting positively on supervision of network commodity transaction and its taxation, which is newborn thing. In the long run, it is possible to establish tax rules for network commodity transaction. In the background of blank space of institution, objective of research on taxation of network commodity transaction is to analyze mechanism of interaction between network commodity transaction taxation and interest balance of modern society. Regardless of law of tax or economics, research on taxation of network commodity transaction is of profound theoretical and practical significance.The thesis defines object of study firstly, illuminates connotation and classification of network commodity transaction, discourses its factor and characteristic, and then discourse management practice of taxation of network commodity all over the world. The thesis also proposes effective basis that taxation could keep a rein on network commodity transaction and standard for new tax start or existing tax continuing, then defines mode and classification for objective of taxation of network commodity transaction, analyses that taxation could regulate network commodity transaction, at last explores feasibility of establishing new Network Commodity Transaction Tax.