我國B2B電子商務稅收問題研究.pdf

1、首都經(jīng)濟貿(mào)易大學碩士學位論文我國B2B電子商務稅收問題研究姓名：張楊申請學位級別：碩士專業(yè)：財政學指導教師：趙書博20080301IIABSTRACTAsthepopularityofBusinesstoBusinessecommerce(B2Becommerce)intheglobaleconomicitisnecessarytoimplementthetaxlawssuitablefthedevelopmentofecommerce

2、itsacters.Theresearchesonthisfieldbywldsmaineconomicganizationsmaindevelopedcountriesneverstop.Buttherestillhavesomedisagreementsonmanyproblemswhichhavebecomeobstaclesofglobaleconomicintegration.ItisobviousthatB2Becommer

3、cehasagoodinfluenceonoureconomic.Ourgovernmenthasputoutseveralrelativelawsrulestosupptit.Butinourcountrytheresearchonecommercetaxisnotmature.Mostresearchesjustfocusontheanalysisofinternationaltaxtermarelackofdetailedpoli

4、cymeasures.What’smefewresearchesfocusonthetaxresearchonB2Becommercewhichisthemainpartinecommerce.InawditisveryimptanttoimproveourtaxsystemtomeettherequirementofB2Becommerce.Thistextisdividedintosixparts.Thefirstpartisfew

5、dincludingthebackgroundthemeaningoftheresearchthesummarizeofrelativeresearchresulttheresearchmethodcontentofthispaper.ThesecondpartisamainintroductionofthetheiesrulesaboutB2BecommercetaxB2Becommercewhichseemedasthebaseof

6、theresearch.ThethirdpartintroducesthedevelopsituationofB2Becommercearoundthewldinourcountry.ThefourthpartanalyzesthemainproblemsofB2Becommercetaxinourcountry.italsopointoutthechallengesbroughtbyB2Becommercetoourtaxsystem

7、innovation.Thefifthpartintroducestherelativeresearchresultsexperiencefromsomeinternationalganizationsdevelopedcountriesfreference.ThelastpartputoutpolicymeasurestosolvetheB2Becommercetaxproblemstoimproveourtaxsystem.KeyW