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1、电子商务课税问题研究的国际动向与借鉴（Theinternationaltrendandreferenceofthetaxationofelectroniccommerce）TheinternationaltrendandreferenceofthetaxationofelectroniccommerceTheinternationaltrendofTaxationine-commerceanditsreference2008-12-2015:15:39SincethecommercializationofInternetin1992,onlinetradehasgai
2、nedunprecedenteddevelopment.Virtualstores,onlineadvertising,onlinebankingareshowingarapidgrowthtrend.AccordingtotheInternationalDataCorporation(IDC)concludedthatInternete-commerce1997annualtradingvolumereachedUS$about10000000000(including$8billion500millionintheUnitedStates,Europewas$1b
3、illion100million),2001annualturnoverofe-commercewillbeincreasedto$220billion,onlineshoppingproportionwillrisefrom98to12%in200030%(YaoLixin"electroniccommerce"perspective:pageeighth,economicmanagementpress1999edition).Therapiddevelopmentofe-commerce,butalsointheeconomy,law,lifeandotheras
4、pectsofthenewproblemsbroughtabout.Amongthem,theimpactofsomenewtransactioncharacteristicsofe-commerceontaxrevenuehasarousedgreatconcernfrommanytaxexpertsandgovernmentdepartments.Basedonthereasonabledefinitionoftheconceptofe-commerce,fromtheperspectiveoftaxresearchonthespecificformofthedi
5、vision,combinedwiththelatestachievementsintheresearchofElectronicCommerceoninternationaltaxandChina'sspecificnationalconditions,taxpolicyofelectroniccommerceinChinaforfurtherdiscussion.I.e-commerceanditsspecificformsTostudytherelationshipbetweene-commerceandtaxation,wemustfirstdefinethe
6、connotationofe-commerce.Atpresent,thedefinitionofe-commerceisnotunifiedinternationally.IthasthedefinitionofOECD,thedefinitionoftheUnitedStates,thedefinitionoftheEuropeanUnionandsoon.Butallthedefinitionshouldincludethefollowingthreeparts:thefirstistheuseofElectronicCommerceInternetadvert
7、isingandthesaleoftangibleproducts;secondistheuseofelectronicmediatoprovideservices;thirdistotransforminformationintodigitalmode,andthetransmissionofdigitalproducts(p.bourgeoisandl.blanchette,"InternetelectroniccommerceandIncometaxes.ca.com:theTaxessomereflectionsPart1"(1997)vol
