试析当前国内外电子商务与征税（Analysis of current e-commerce and taxation at home and abroad）.docVIP

下载本文档

4
0
约1.32万字
约 9页
2017-09-20 发布于河南
举报
版权申诉

试析当前国内外电子商务与征税（Analysis of current e-commerce and taxation at home and abroad）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

试析当前国内外电子商务与征税（Analysis of current e-commerce and taxation at home and abroad）

试析当前国内外电子商务与征税（Analysis of current e-commerce and taxation at home and abroad） Analysis of current e-commerce and taxation at home and abroad Analysis of current domestic and international e-commerce and taxation 2008-12-20 15:15:38 I. Introduction E-commerce refers to the use of digital electronic business data exchange and business activities. It is a major change in the business model triggered by information technology, and both parties carry out dynamic business activities through the Internet (Internet). International e-commerce started in the early 90s and became popular all over the world. At present, foreign companies and enterprises have widely used the internet. The company has gone beyond the boundaries of the Internet to engage in production and management activities, breaking the restrictions of time and space. E-commerce can be divided into three areas: online information services, electronic shopping and trade, and electronic banking and financial services. Because it covers a wide range, and makes tax work complicated, plus the characteristics of e-commerce with liquidity and concealment, it makes tax more difficult. With the development of e-commerce worldwide, it is of practical significance to discuss whether to levy taxes on e-commerce and how to collect taxes. Many countries in the world are trying to study the tax problems caused by e-commerce transactions. Some may ask: in todays era of knowledge-based economy based on e-commerce transactions, is the tax system in every country still applicable? Two, the structure analysis of countries taxation of e-commerce (I) canada. Canada is subject to federal taxes and provincial taxes. If the source of the proceeds is not recognized and whether the website belongs to a permanent establishment, Canada is based on the taxation of the goods, services, sellers, residence of the e-commerce, or the non independent server as the resident institution. Non resident, individual, or company that receives Canadian