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Study Of China's E-commerce Tax Legislation

Posted on:2009-09-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y YangFull Text:PDF
GTID:2206360242488310Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The rapid development of e-commerce, puts forward a serious challenge to the present theories of taxation, and droughts tremendous impacts on our tax laws building on the traditional trade ways and physical trading partners, makes the tax encounter unprecedented system problems and management problems. Therefore, it has become imperative that reforming and improving our existing tax laws. This paper makes own certain tentative plans to Chinese e-commerce legal framework, with the theories of tax law and serious tax issues, profiting from the overseas e-commerce tax policies.This paper carries on the elaboration from the following five parts: The first part elaborates briefly the concept of e-commerce,characteristics,advantages and the present situation, providing a complete theoretical background for the research below; The second part analyzes e-commerce revenue due to new problems and their causes, highlighting many gaps and loopholes of Chinese current tax laws, and say that construction of Chinese e-commerce tax legislation is becoming an urgent task; The third part analyzes the tax policies of the overseas e-commerce, in order to provide references and uses for the tax legislation of our country; The fourth part researches deeply several basic questions that the tax legislation of Chinese e-commerce need to solve firstly, thus laid the important basis for as follows legal framework; Finally, the author proposes recommendations for Chinese taxation legal system, from legislative goal,overall mentality,basic principles and the consummation of current law.
Keywords/Search Tags:E-commerce, Tax Issues, The basic principles of legislation, Construction of the law
PDF Full Text Request
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