电子商务若干税法问题研究法律专业论文.docxVIP

重庆大学生硕士学位论文英文摘要 重庆大学生硕士学位论文 英文摘要 PAGE PAGE IV ABSTRACT E-commerce ，in the 21st century information age ， as an important emerging trading activities of its rapid development and specific transactions, the existing tax law system has posed a severe challenge, shaking the traditional tax and legal system for e-commerce taxation issues related to balance. Since most of the existing tax law to establish the context of the traditional trade environment, e-commerce sales, purchase, delivery, etc. through the Internet, greatly changed the traditional trades model to digital and network-based e-commerce into a breakthrough the traditional trade area and space limitations. Virtual, international and other features of electronic commerce to make the existing tax law difficult to apply to electronic commerce, and effective tax collection are also difficult to achieve. E-commerce with the challenge to the traditional tax law is manifold, from the basic legal concepts to specific legal system, to the procedural law from substantive law, from the protection of the rights to the balance of interests. E-commerce taxation of electronic commerce legal issues in this new field should not be ignored, and the economic interests of a country’s tax revenue is closely related to the ring while the key issues of national sovereignty. Therefore, all countries actively take measures to mitigate the conflict of e-commerce and traditional tax policies and regulations in order to gain the initiative in the world e-commerce tax legislation, and obtain economic benefits. In this paper, several of the e-commerce tax issues in the analysis, and explore possible solutions in order to promote the improvement of e-commerce tax reference. The article is divided into five parts, the first part as an overview of this paper of the writing for the following basis. The next four parts to conduct a detailed analysis and discussion about several e-commerce tax issues. The first part is an overview of the ba