3-电子商务管理课件.pptVIP

电 子 商 务管理 上一页 下一页 目录 结束 Electronic Commerce 第三章 电子商务管理 电子商务法律环境 (The legal environment of EC） 电子商务与税收 (EC and taxation) 企业电子商务管理 (EC and business management ) N 案例 分 析 电子商务法律环境 (The legal environment of EC） The Legislation Course of International EC 电子商务立法的核心： 　　　电子签章、电子合同、电子记录的法律效力。 The Legislation Course of International EC Emergence of EC 1960s～1980s Development of EC 1980s ～ 1990s Acceleration of EC 1990s Early period (1970s ～ 1990s)of International Legislation for EC Development (1990 ～ 1996)of International Legislation for EC Acceleration (after 1996) of International Legislation for EC 电子商务法律环境 (The legal environment of EC） 电子商务法律环境 (The legal environment of EC） ANSI/X.12 of U.S. GTDI of EU UN/EDIFACT UNACREDI UNCID Other EDI documents Uniform Drafts and Rules on EDI and GTDI International EDI UNCITRAL Model Law on Electronic Commerce Legislation Waves of International Organizations and Countries Initial Period of Legislation for EC Developing Period of Legislation for EC Accelerating Period of Legislation for EC Small range EDI protocol National Legislation on EC 电子商务法律环境 (The legal environment of EC） 中国电子商务法律环境建设的三个标志性成果： 2005年4月1日，《中华人民共和国电子签名法》正式开始实施； 各地政府出台了相关政策和地方性法规，推动本地区电子商务的发展； 有关行业规范开始制定 Contracting and Contract Enforcement in EC 电子商务法律环境 (The legal environment of EC） Three articles concerning electronic commerce in Contract Law of the Peoples Republic of China 1999 (Contract Law) : The extension of contract forms from traditional written contract to digital text The definition of the arrival time of electronic commerce contract The definition of the place of effectiveness of an electronic commerce contract 电子商务与税收Taxation and EC Taxation and EC The difficulties in identifying the tax elements have increased. The topic of tax payment becomes varied, blurred, and marginal. It is difficult to identify and monitor the objects of levying. The present tax law clearly specifies the objects of levying based on the flo