Dissertation > Excellent graduate degree dissertation topics show

Abstract

Along with the economical globalization and the swift development of modern information technology, the electronic commerce while brings the efficiency and, since the 1990s, the popularity of Internet applications, a brand new form of business - Internet-application platform for network sales model, as a business area of trade transactions in an advanced way, the first in a the US-led Western developed countries geometrically rapid development pace, and then swept the world. Compared with traditional network marketing business case is a qualitative leap. On the one hand, network sales exceeded the time limit, and promoted the development of economic globalization process; On the other hand, the flow of information as a major form of the movement of goods. Production sales network marketing has become one of the major means, is gradually changing people’s way of life. The rapid growth of the online population will enable China to become the most development potential of the online shopping market. According to a survey, despite the misgivings that the safety of transactions in the network, 90 percent of Internet users still intend to participate in network sales activities. Network sales transactions because of cost savings, interactive transactions, the breakthrough time and personalized features drawing more and more online consumers, and with the growing number of future Internet transactions and network environment ripe for China e-business will show rapid growth. According to China Internet Network Information Center announced that as of the end of last year, China’s e-commerce transaction volume exceeded the 1 trillion yuan to 1.1 trillion yuan, an increase of 48 percent. To Taobao example, in 2006 transactions exceeded 16.9 billion yuan over 2005 figures released by the year-on-year increase of 110 percent, which already exceeds easy early Lotus (10 billion), Wal-Mart (9.93 billion) in China the annual sales. Network sales development, not only to the traditional trade and socio-economic activities, which had significant impact, but also to the tax system, tax administration put forward a number of new topics.However, the existing tax policies, the tax system and tax collection is the traditional business activities and make, and can not be totally applicable to both technically or in the operation of all activities beyond the traditional business of network marketing. China’s current tax system in resolving network sales tax collection and management issues exist many deficiencies, as demonstrated by First, the existing tax system for goods, services, concessions, and so has the definition of the concept does not apply to Internet sales; Second, it is difficult to determine the current tax system network sales transactions both sides realize the identity and transactions to the third is the current taxation management means and methods to achieve the volume of transactions on the network sales tax; Fourth, the existing tax laws in some common basic principles of international taxation transnational networks difficult to apply to sales; 5 sales tax avoidance is the problem of the network, the traditional anti-avoidance measures and means it is lagging behind. Therefore, network sales tax should not be taken to tax policies, how should the specific operation and many other issues, urgent task for the workers before tax, the topic of study is of great theoretical value and practical value.Through five chapters on network sales tax system were studied. For the first chapter is introduction, the paper introduced the concept and research related to the status quo; network sales for the second chapter the characteristics and trends. Sales on the development of network status, characteristics and types. Chapter three of network sales for the revenue implications. Highlights of the network sales tax revenue targets, as well as the impact of jurisdiction. Chapter IV of the network for national sales tax policies contrast. By contrast, sales network in China can be found in the tax collection problem. Chapter V suited to China’s national conditions for the construction of network sales tax model. China’s Response Network that taken by the sales tax collection and management measures.Paper is the basis for the purpose of tax collection and management models should adapt to the economic development needs of the transactions basic ideas for the development of the sales network of the basic reasons for the loss of taxes, learn from some other countries, sales tax collection network the successful experience of improving existing network-based sales tax on the basis of the system, exploring ways to achieve in online bank automatic deduction, tax monitoring, reporting and taxpayers consumers, businesses, e-commerce centers, and Certification Center, the Inland Revenue Department and banking online business processes, and improve network sales tax collections network information technology development, further improve network models and sales tax collection and management measures.This paper concerns the innovation lies in network sales, sales through the network characteristics and trends of the study, the proposed network sales tax issues and the difficulty of existence, through the overhang, to reflect on these issues, network sales abroad against the tax practice in the search for a draw the role, study its tax system model and the formation of elements, which, suited to China’s national conditions by the network sales tax model. This study used Comparative Law and Literature Review Act for research. Comparative law is against domestic and foreign sales network comparative analysis of the tax system. Literature Review of concern on this issue both at home and abroad gathered at the forefront of the theoretical and empirical analysis of this material as the basis and reference.The rapid development of the sales network, and triggered by the issue of tax collection and management should then advance with the times, the improvement of tax collection and management, improve also is a long-term and arduous task. By the time, information, knowledge and personal space limitations, the paper has the following limitations: the use of electronic technology tax collection and management, and promote electronic tax revenue is the inevitable future. China’s current implementation of the Province as the "Golden Tax Project" and the computer management of export tax rebates, but in general, low technology content collection and management means not only can not effectively achieving the collection and management of e-commerce enterprises need have stepped up electronic Business enterprise tax pursue cost. In addition, widespread tax collection and management and electronic business out of business problems. Electronic tax must proceed from the tax business need for the tax collection and management services, tax collection and management reform, tax operational planning under the overall framework put forward a concrete plan for electronic tax is really necessary. This paper is only on sales tax collection network means a concept of the overall program, specific programs to further develop the future remains to be raised in the study, perfect.

Related Dissertations

CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
© 2012 www.DissertationTopic.Net Mobile

Taxation Strategy for Network Marketing

Abstract

Related Dissertations