Research On The Legal Regulation Of Internet Transactions

Since the mankind has entered the information era, the development of the Internet is burgeoning, at the same time, the new way of information transmission has given birth to a new way of transaction namely the internet transaction. Different from the traditional trade mode, the internet transaction use the Internet as a medium for the main commodity trading or service transactions, it has many advantages, for example, it can easily break through time and space limitations, can greatly improved the transaction efficiency, and even rebuild the order of transaction, thus in recent years, the internet transaction has developed rapidly and even grow geometrically. However, with the popularity of the internet transaction, more and more attention has gradually focused on its legal issues, among them, the tax regulation problems in Internet transaction is the important one.As we all know, the traditional tax law theoretical system is based on tangible goods or services, the object of internet transaction is electronic, which makes its object becomes invisible from the visible. Thereby this has impact on the tax traditional principles and basic elements. Whether should levy taxes, what kind of taxes and how to levy taxes become a hot topic in the theory and practice circles at home and abroad, In our case, the network transactions like a double-edged sword, it takes both opportunities and challenges. Under the present circumstances, how to not hinder its development is an important issue which related to our national interests. Looking abroad, Public opinions are divergent on the issues. The most typical representative of the "Tax-free" is USA and the European Union holds the opposite view, because these countries and international organization have a long-term exploration on the issue, for us there are a lot of valuable experience worth to learn.This paper intends to study the characteristics, classification, trends and legislative status of China’s internet transaction, comparative analysis of extraterritorial legislation and practice in this area, learn the advanced tax law theory from the developed countries, in order to build a tax regulation model of internet transaction with Chinese characteristics.The full text is divided into six parts, of which the first part is the introduction, mainly on the research background, significance, the domestic and foreign research present situation and so on; the second part is the basic knowledge of the internet transaction, including the concept, characteristics, classification and the opportunities; the third part demonstrates the challenges which internet transaction brought to traditional trading of network transactions to bring its tax law was necessity; the fourth part of the authority to collect information through a summary analysis of the current tax law situation of the development of internet transactions; the fifth part focuses on the extraterritorial policies and legislation on this issue, by comparing and assessing the different legislation in these countries and international organizations in order to choose the suitable policy choices of our country; the last part introduces the specific suggestions to our internet transactions from tax aspects of substantive law and procedural law.