Regulation Of E-commerce Taxation Law Research

With the globalization of economy and the boom of computer science technology, electronic business is changing our life. It promotes the whole national economy to be high cost efficiency, coordinated and integrated development with the world and indicates that the human society is stridden into the economic era of information by industrial economy era. Electronic business creates giant fortune and open new resources of tax, but it is clear that it also takes much challenge to the current tax law. Traditional tax principle and the relative system are facing much shock which it never met before. Because the tax revenue sovereignty is the important component of the national economic sovereignty, various countries are taking measures actively and trying to relax incompatibility symptom of tax revenue structure that electronic business brings, in order to strive for the initiative in the world electronic business tax revenue legislates and obtain the economic benefits from it. This article is to analyze electronic business tax collection legal control on the base of it, to find out feasible solutions in order to offer reference to promote and perfect our country's system, and this is the meaning of the selected works too. Removed the foreword and the speech, the article is divided into four parts.In the first part, the essay is to discuss common questions of electronic business tax collection. Firstly, it briefly introduces electronic business and law including the meaning, dealing model and character and points out the generalized e-commerce is all that by electron technological means carrying on electronic communication and electronic computing technologies and its characteristic is that it's globalized and borderless of a market, the trade course is fictitious, trade information is digital and fast with no paper at all. Because electronic business has many incomparable advantages and plays a more and more important role in economic life .That is also why it needs laws to control. Then the article analyzes electronic business law'snature, goal, and basic principle and its new question------electronic business taxcollection. It mainly introduces the relative system of America, European Union, OECD and WTO in order to interpreter the meaning to control electronic business from the angle of tax collection, including safeguarding the tax revenue sovereignty...