analysis of e-commerce taxation law system of the building and the corresponding tax policy（分析电子商务的税收法律体系的建设和相应的税收政策）.docVIP

Analysis of e-commerce taxation law system of the building and the corresponding tax policy E-commerce in the 21st century information society the main forms of trade, trading rapid change, breaking from the traditional e-commerce taxation and tax laws to solve problems related to balance, there have been many legal gaps and blind spots, such as e-commerce contractual issues, the issue of electronic evidence, electronic payment problems already existing tax law system presents a serious challenge to our e-commerce taxation law issues to be resolved. Most of the existing tax law in the context of traditional trade environment created in the electronic business environment there are many tax issues to be resolved, for example, the concept of how the current tax laws applicable to electronic commerce; lt;lt;Tax Administrationgt;gt; How to deal with the new e-business things; how to implement international tax practice and domestic law coordination of international law, the legislative intent of the effective implementation of other issues, I think, e-commerce taxation law system of the building, from the following aspects: First, determine the e-commerce system, the basic principles of tax law research and identify our e-commerce taxation legislation, the first from the actual e-commerce in China, and China’s tax law system, the reality of China’s e-commerce research and determine the basic tax legislation principles lay the foundation for e-commerce tax legislation. In accordance with the principle of tax fairness requirements, e-commerce and traditional trade should apply the same tax, the same tax burden, because from the nature of the transaction point of view, e-commerce and traditional transactions is the same main objective is to encourage and support the development of electronic commerce, it also means that there is no need to levy new taxes on e-commerce legislation, but only asked to revise and improve the existing tax law, e-commerce into existin