The Study Of Tax Evasion Attracted By Electronic Commerce

In the worldwide tax evasion is necessary to handling. However the tax evasion attracted by electronic commerce deserved more attention. Not only because electronic commerce is one of the fastest growing industries, but it also challenged the current tax management directly. With the development of economy and technology, the tax evasion caused by electronic commerce needed to be recognized and resolved on the root. The settlement of this question will improve market environment and our tax management system thoroughly.Chapter 1 and chapter 2 made a basic exposition on the theoretical basis and research background of the tax evasion attracted by electronic commerce, also innovativly analyzed this problem at the angle of invisible economy. Chapter 3 described how electronic commerce caused tax evasion in every lever of tax element. Chapter 4 showed the origin of tax evasion attracted by electronic commerce and its economic and social impact. Chapter 5 didnot only propose the legislative and technical solutions, but also provide the bottleneck still troubled the solution of tax evasion attracted by electronic commerce.Whatever the satisfactorily resolved of this problem will provide powerful energy with economic development for equality, freedom, competing and harmony.