Online Trade And Services Tax Countermeasures Idea

With information technology developing rapidly and internet technology applying universally, electronic business is blowing global economy fast. Global economic integration, developing earth village, increasing internet trades, all of these are showing that electronic business is growing speedily. Widening and deepening of extent and content about electronic business, traditional business model is facing challenge, and electronic business requires further demand to taxation, finance and law, etc. As the most important part of electronic business, internet trade & service needs the supports of other parts of electronic business, for example, electronic money, internet settlement, electronic customs, electronic taxation. And it needs law guarantee and policy support further. On the basis, we can establish efficient and perfect model of electronic business. So electronic business concerns not only technology problem but also system problem. This paper explores internet trade & service how to influence taxation, then try to find out a perfect solution. It includes five parts, and expounds the problem step by step.The first part gives concept, content and sorts of internet trade & service. Then expounds it's influence to taxation, including to international taxation concept, tax object, tax income, administration and check. The second part introduces foreign taxation policy of internet trade & service. Other country, especially the united states research taxation policy of internet trade & service earlier than our country. Taxation policy influences other countries and international organization. Their policy is very useful to our country. The third part gives several regular taxation policy and special taxation policy in the field of internet trade &service. The forth part expounds feasibility of theory and technology on levyinginternet trade & service. Then points out the importance of internet security. The fifth part expounds our country's tax policy and tax system of internet trade & service.