Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > Finance Theory > Financial income and expenditure > Tax

Research on Taxation Problems under Electronic Commerce

Author ZhangZuoLing
Tutor HuangZhengRui
School Jinan University
Course Accounting
Keywords E-commerce Tax system Permanent establishment Tax jurisdiction Payment Systems
CLC F810.42
Type Master's thesis
Year 2003
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In recent years due to the rapid development of e-commerce , so difficult to adapt to the traditional tax theory , lead to the virtual world has become a duty-free SAR , to stop tax impact of the real world , the continual loss of our traditional tax receivables . Exactly how the traditional tax theory transformation to apply to today 's e-business world has become a hot topic , how to break through two important concepts in the traditional tax theory of \within the limitations of the traditional tax concept unlimited stretch ting to e-commerce , is a very difficult problem . Countries based on their own interests to consider the complexity of the problem , so this topic has not yet been able to find a satisfactory solution . I first expounded the views of Governments , academics , businesses and organizations on the taxation of electronic commerce , followed by discussion of tax reasons for the difficulties and obstacles in the virtual world where , before income tax for the study. Proposed to be equivalent to the server and the network provider \Identify and exercise tax jurisdiction . Finally, I also proposed some other auxiliary countermeasures , try to create a more fair , reasonable and lawful conditions will be included in the e-commerce traditional tax net , the expectations of the different forms of commerce can enjoy the same tax treatment in the near future , to create a level playing field for business business environment.

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