Font Size: a A A

Research On Legal Issues Of Tax Collection And Administration Of China's Electronic Commerce

Posted on:2016-03-02Degree:MasterType:Thesis
Country:ChinaCandidate:X XuFull Text:PDF
GTID:2416330482473848Subject:Science of Law
Abstract/Summary:PDF Full Text Request
As a new and convenient transaction model,e-commerce brings efficiency and wealth to our society because of its convenience and immediacy.At the same time,it is the potential source of revenue growth.As e-commerce continues to expand the scale,so,the long-term free tax policy over the e-commerce is unfair to the traditional transaction.Unlike traditional transaction,the e-commerce transaction model makes traditional transaction taxation model very difficult to be carried out.Because the traditional taxation model is based on the traditional transaction taxation model.We lack the effective monitoring of tax sources,so,there is a huge loss of e-commerce tax revenues.Due to the different economic development levels and different consideration over the interests,the taxation policy adopted by countries in e-commerce is also different.Some countries,the typical one is the United States,they prefer to exercise jurisdiction over taxes,which is beneficial to this country for exporting e-commerce.China has a huge e-commerce consumption market,weakening source tax jurisdiction will damage China's tax interests.At present,China is blank in e-commerce tax collection and legal norms.And China is still faced with the lack of appropriate measures to solve the problem of electronic commerce taxation.Therefore,according to the characteristics of e-commerce to their interests as the starting point,the timely construction of our e-commerce tax collection system based on the long-term development and protection of sound interest in e-commerce taxation shows an extremely important significance.The purpose of this topic is to try to find out how to conduct e-commerce taxation policy and make preliminary recommendations by analyzing the current taxation system and learning from the international community,as well as the problems posed by the current taxation policy.This thesis focuses on the e-commerce taxation problems posed by the current tax collection system and the establishment of new e-commerce taxation system,which is the main line topic of this thesis.The first part introduces the concept of e-commerce,classification,characteristics,and e-commerce taxation status quo.The second part analyzes the impact of e-commerce on the existing taxation,and detailedly analyzes the impact of e-commerce on the principle of tax law,the tax system and taxation.The third part compares and analyzes the taxation policies between our country and that of the international community,and its reference value to China.The fourth part explores the establishment of e-commerce taxation system from the perspective of tax laws and regulations,collection mechanisms,and international cooperation.
Keywords/Search Tags:Electronic commerce, The basic principles of tax law, Tax administration
PDF Full Text Request
Related items