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1、湖南大學(xué)碩士學(xué)位論文電子商務(wù)條件下若干稅收問(wèn)題分析與對(duì)策研究姓名：馬華華申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：財(cái)政學(xué)指導(dǎo)教師：郭平20051008電子商務(wù)稅收問(wèn)題研究ABSTRACTAsakindofnewtypetradeform，E—commercedemonstratesthevigorousgrowthmomentumTheappearanceofE—commercehasnotonlybroughtthenewchallengetothet
2、raditionaltradewaybutalsohasbrou【ghtthenewchallengetocurrenttaxsystem，taxpolicytaxmanagementandinternationaltaxrevenueruleThoughcountriesallovertheworldandinternationalorganizationpaythetaxrevenuequestionofE—commercewith
3、enoughattention，butthereisnotaschemeoftheripesystemyetSOfaLThisthesisstartswithanalysisofimpactoneconomicactivitiesbroughtbyE—commerceItexplorestomanyinfluencesonideasoftraditionaltaxation，suchastaxcategorytaxsystem，taxc
4、ollectionandadministration，taxprinciple，taxdistribute，etcTheinfluencethatE—commercecausestocurrenttaxrevenueisconcentratedjnthreeaspectsmainly：First，howshouldthecurrenttaxrevenuelawadapttothedevelopmentofEcommerce；Second
5、，howshouldthecurrenttaxcollectionandmanagementsystemmanagethetradeofthenetwork；Third，inthefaceofnetworktechnologywithrapidchange，howtosetupinthefaceofthetechnologicalmodeofEcommerceandstandardizethestandardofthedataeffec
6、tivelyWhathasbeenthoughtatfirstsolvingisthequestionsof”permanentestablishment”and”taxiurisdiction”Thequestionabout”permanentestablishment”，oneimportantproblemistoconfirmwhatkindofsituationwebsite，servernetworkproviderbec
7、omepermanentestablishmentCombiningOECDmodeltoECOmmercemodificationcharacteristicthearticleattemptstocomparethethreekindsofschemestofindthebestwaywhichcansolvethisquestionAbout”taxjurisdiction”，withtheuseofpurchasercontro
8、lmodeltogetherwiththepaymentsystem，theconsumptiontaxtaxpayerscanbeeasilyidentifiedintheE—commercetransactionsThishelpstherelatedgovernmenttoascertainandexercisetheirrightforadministratingthecollectionoftaxinthevirtualwor
9、ldBesidesthesettlementsoftwoabovementionedsubjectmatters，thereareotherauxiliarypolicies，suchassettinguptheauthoritativeauthenticationcentreofEcommerce，strengtheningtheinformationexchangeandcooperationoftheinternationalta
10、xrevenue，researchingthesoftwareandnetworkingtechnologyoftaxcollectionandmanagement，revisingandperfectingthecurrenttaxlawandtaxsystem，etcExceptsettlementsoftwoabove—mentionedsubjectmatters，thefinalsettlementsshouldinclude
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