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南昌大学硕士学位论文电子商务环境下的税收政策探讨姓名：周毅群申请学位级别：硕士专业：公共管理指导教师：吴光芸20091201IOECDAbstractIIAbstractDevelopingrapidlyinglobalscopewiththeprogressofcomputer,networkandcommunicationtechnology,thee-commercepromotestheintegrationprocessofeconomicglobalization.Atthesametime,ithasposedaseverechallengetothetaxsystemandtaxpolicyforallcountriesintheworldbecauseofitsdigitization,virtualizationandhiding.howtoprotectthehealthydevelopmentofe-commerceandmakefulluseoftaxroleofmacro-economicregulationandcontrols,speedinguptheresearchoftaxsystemandtaxpolicy,havingoureconomyoccupythevantagepointduringinternationalcompetition.Thisdissertationismadeupoffiveparts.Thefirstpartgivesthemeaningofe-commerce,characteristic,classifyinganddevelopmentstatusofe-commerceofourcountry.Thesecondpartexpatiatesonthefurtherinfluenceofourpresenttaxsystembecauseofthedevelopmentofe-commercefromfouraspectsofthemeaningoftaxpolicy,thebasicprinciplesofourtax,ourexistingtaxlegalsystemandtaxpoliciescombiningtheprinciplesofpublicpolicy.Thethirdpartexplainswhyourtaxpolicyisdifficulttoadapttothee-commercefromthreeaspectsofelementsoftaxsystem,categoriesoftaxesandthelinksoftaxcollectionandmanagement.Thefourthpartstudieshowtooptimizethetaxpolicytoadapttothedevelopmentofe-commercecombiningtheprinciplesofsystemanalysis,andthengivesomeconstructivesuggestionforthetaxcollectionandmanagementsystemreform.Thisarticleisdividedintofivesections.Thefirstpartofthisarticleoutlinedthebackgroundofthestudyandliteraturereview,researchmethodsandstructureofthepaper.Thesecondunithadabriefoverviewofe-commerce,introducedthedevelopmentofe-commerceandtheevolutionoftrendsandtheiranalysisoftheeconomics.Thethirdpartfocusesonthetaxationofelectroniccommerceontheimpactandopportunitiesfromtheprincipleoftaxation,taxcollectionandmanagement,taxationsystemandinternationalagreements,suchastaxanalysisofthedifferentperspectivesofe-commercerevenueforthechallengesbroughtabout,andpromotetheprocessoftaxcollectionandmanagementinformationAndtoAbstractIIIreducecostsinareassuchastheTaxCollectionandanalysisofe-commerceontheopportunitiesbroughtaboutbythetax.Thefourthpartofthetaxpolicyone-commerceforinternationalcomparisonandanalysis.TheUnitedStates,Germany,aswellasOECDandotherdevelopedcountriesandinternationalorganizations,aswellasdevelopinge-commercein-depthanalysisoftaxpolicyfortheestablishmentofChina'se-commercetaxationpolicytoprovidereference.PartVdescribesthecurrentstatusofthemanagementofe-commerceandtoestablishoure-commercetaxationpolicyideas.Finally,revenuefromcompliancewiththeprincipleofimprovingtherelevantlegalsystem,taxcollectionandtheestablishmentofmechanismstoenhanceinternationalcooperationinsuchareasastaxproposedbyChina'se-commercetaxationpolicy.Keywords:E-commerce;Taxation;Taxpolicy1111.1,121.21.2.1Victor.C.&Wen-Jang.J20062000200710%NellenVarian(ArthurCordell)(Lue.Soete)1994(BitTax)Uricchio,A.IPVictor,C.&Wen-JangJ.“FAIRORNOT?THETAXATIONOF-COMMERCE”.InformationSystemsManagement,2006,23(1)P68-72Uricchio,A.SomeThoughtsforE-ReformingtheTaxSystem:BeyondtheBitTax.Intertax,InternationalTaxReview,2006,34(12);P617-62113NewmanZodrowVarianRasmussenGoolsbeeZittrain1998GoolsbeeZittrainBranderKrugmanRasmussen,OnthePossibilityandDesirabilityofTaxingE-Commerce,UniversityofAuckland,WorkingPaper,2004.Goolsbee,A.andJ.Zittrain,EvaluatingtheCostsandBenefitsofTaxingInternetCommerce,NationaltaxJournal,1999,Vo1.52,P413-428141.2.2200720071%-2%200820082007220073200861520071.32008420074161.42722.1211(ElectronicCommerce)()2.1.2(1)2.12.2;22.3282.12.22.32.22.2.11998()262%200771000COMSCORE2920061021200524%20112250520062.7%4.7%(Intel)150(Cisco)40%2004484200572850.4%20046622005103356%18%,200412%200514.6%22%200450.3%200556.3%12%2.42.2.22007612006-20202006GoldmanSachs2008320063210:40%20071.820071222.1%46402007B2B12500()200625.5%C2C410.490%B2C52.233.5%2.5:1InternetCCID2007C2C20081www.iresearch.com.cn,2008.321151883.6%2:C2CB2CC2CB2CC2C32007-20082007100020081454.67100%2.32.3.1:,,,2%40%,14%,90%11%,,,,,2007200832007-200820082InternetEconomics——AThinkers’GuideTheEconomist,April1,2000,PP.64—66.212,,,,,(1),,,,,(2),,,,,,,,,,(3),,,,,,,,,,,,,,,,213,,,2.3.2,,,,,,,,,,,,,,,,,,,,,,21431533.13.1.1123.1.2()316123.23.2.1(1)3172.3.2.21302007,1020022007,1031823.2.3122008320081031934C2C:5200853203.2.4()()20082142144.14.1.180%(1)(2)(3)(4)1997199825422199810201021199810120011021200052006200320071114.1.2OECDOECD19966OECD199719981999OECDOECDOECDOECDCIAT(theCenterforinter-AmericanTaxAdministrators423)CATA(theCommon-wealthAssociationofTaxAdministration)199911OECDAPECAPEC19994.1.31998219986820%1998EU20025200374.1.44244.24.3,,,OECD,,:,,1,,:;InternetAccessTaxes,2008,104251998,,132;1999,,,,,,:,,90%,,,,1999200,1,,,1450%,;,,2000,,1999,,,:35,,,,,;,;1997500,,;,426,,,,,19986,,,,,,200041720002000427(B-BB-C)52855.120078()()()20086529()5.25.2.1(1)()530(2)(3)531(4)5.2.21()2532();:345335.2.3123453419991015.2.42007230099.8%0.2%15.12007-2008200835355.124%2%5365.25.2.5(1)(2)(3)()537(4)5.2.6(1)538(2)3912345640MPA20091041[1].[M].20072[2]()WTO[M].200431[3].-[J].2000(7)[4][J].20072[5][J].2