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Tax Laws And The Problem Of Cross-border E-commerce Research

Posted on:2008-01-16Degree:MasterType:Thesis
Country:ChinaCandidate:J P GuoFull Text:PDF
GTID:2206360212498696Subject:International Law
Abstract/Summary:PDF Full Text Request
With the rapid developments of computer technology and Internet, Electronic Commerce takes its advantages and has a great impact on the global economy. 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. In such a new environment, on one hand, 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. Most developed countries, international organizations, scholars and people from the enterprises discuss how to improve the current international tax law from their own perspective. However, up to now, there is no uniform agreement. In China, there is an issue on how to improve the relevant tax law to accept the challenge from Electronic Commerce too. This dissertation will focus on some legal issues on international taxation of Electronic Commerce.This dissertation consists of six chapters. ChapterⅠbriefly introduces the concept, characteristic of the Electronic Commerce and the legal system of the international taxation.ChapterⅡto ChapterⅣcenters around the challenges that Electronic Commerce have brought to the international legal system of taxation. ChapterⅡdescribes and analyzes the challenges posed by Electronic Commerce to international tax law principles. ChapterⅢdescribes and analyzes the challenges posed by Electronic Commerce to Value-added Tax, Business Tax and Customs. ChapterⅣdescribes and analyzes the challenges posed by Electronic Commerce to Income Tax from the perspective of jurisdiction for taxing, the principle of permanent institution and classifying rule of transnational imcome which have bigger issues in both theory and practice.,ChapterⅤintroduces the policies and legislations of some main countries and international organizations. Those policies and legislations shall be used for reference for PRC.ChapterⅥis the conclusion of this dissertation. The author will point out some principles and specific arrangement of Electronic Commerce in the legislation of PRC.
Keywords/Search Tags:Transnational Electronic Commerce, Taxation, Principle of Taxation, Value-added Tax, Business Tax, income Tax
PDF Full Text Request
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