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By Electronic Commerce Environment In Tax Revenue Legal System And Consummation

Posted on:2012-08-08Degree:MasterType:Thesis
Country:ChinaCandidate:Z H HanFull Text:PDF
GTID:2216330338472490Subject:Civil and Commercial Law
Abstract/Summary:PDF Full Text Request
Net economy and eleetronic commerce is an irresistible tendency in the procedure of scientific and technical development and economic globalization in 21st century. Because of the different characteristics from traditional trade method, E-commerce challenges current tax collection and administration, which is based on the traditional tangible merchandise. Hence, the problem of taxation in the electronic commerce has become a task to be settled urgently in taxation rules in all countries, and has caused the increasing attention of governments. But the most internal and external researches only confined to the wide solve the fundamental and entity matter, not mainly deal with the question of taxation collection ground rule, and the researches which are involved in the field about taxation collection are mainly localized in the principle question about taxation collection jurisdiction, their suggestions were also lack of all-sided systemic in-depth and material study about electronic commerce. Under above cireumstance, this article tries to complete and by the numbers aim at the problem of law of tax collection and administration, and wish to do some help to the theory development and legislation practice in this field in our country.The paper is composed of 6 parts.The first chapter is the introduction. This chapter mainly narrated the paper research background, the research goal, the range of study and the research technique.The second chapter is electronic commerce and the tax revenue general principle outline. This chapter main analysis electronic commerce with the tax revenue concept, the characteristic, the classification and so on elementary theory's situation narrated the electronic commerce simply to the emerging tax revenue legal system's influence.The third chapter mainly narrated internationally the electronic commerce tax policy comparison and the enlightenment. Introduced has the representative US, European Union, the Organization for Economic Cooperation and Development as well as the developing country the enlightenment which compares to the electronic commerce tax policy as well as brings.The fourth chapter mainly narrated our country electronic commerce tax revenue law legislative present situation, and elaborated the electronic commerce specifically to the tax revenue principle, the essential factor, administrative, the main categories of taxes influence.The fifth chapter how mainly narrated to consummate our country electronic commerce tax revenue legal regime's some suggestions. The union tax revenue work's reality, mainly from the electronic commerce aspects and so on tax revenue basic principle, tax revenue legal regime, tax revenue collection gives the improvement comment.The sixth chapter is the conclusion. In the omni-directional summary appraisal paper's foundation, proposed present's research direction.
Keywords/Search Tags:Electronic commerce, Tax revenue law, Assessment, Tax law
PDF Full Text Request
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