Study Of Internet Banking Tax Law System

This paper is a research about the tax law institution of NetBanking. In the first part, it made some introduction to Net Bankingand its tax law institution, talk about the concept and characteristics ofthe Net Banking, the rise of Net Banking and its history of develop,also the present condition of the Net Banking. It introduced in briefwith the present condition of the tax law institution in Net Banking inthe world and our country. And then, the second part inquired into theimpact that the development of the Net Banking bring to the tax lawinstitution, including whether to collect taxes to Net Banking, andmany problems that Net Banking made to the basic principle oftaxation, tax administration and international taxation. Finally, in thethird part, what this article discusses is to how to reply the impact thatNet Banking brings to the tax law system. First, it made an argument tothe possibility to collect tax from Net Banking, then launched researchto the tax law countermeasure of the abroad electronic commerce, andregard this as to draw lessons from, put forward the conceive of how toset up the tax law institution of Net Banking in our country. Main standpoint that this text put forward is: although Networkbank is a part of the electronic commerce, its essential characteristic is"bank". Exactly this kind of attribute makes it different from the otherelectronic commerce obviously; again these differentiations make itstax law problems different from general electronic commerce.Therefore, we should proceed different design and research to thegeneral electronic commerce, to adapt to the development of the NetBanking. This paper brings forth some new ideas. First, Net Banking is anewly emerging thing, and this problem that this paper talk about isalso a new problem, the research to it is a kind of new idea. The next inorder, this paper discussed the tax law institution of Net Bankingindependently, aimed at its characteristics that different from otherelectronic commerce, jump from the frame of general electroniccommerce. Again, this text intends to launches the all-directionsresearch of various problems to the tax law system of Net Banking, notonly study the local law, but also study the international law, and howto coordinate conflicts of law. In comprehensively, it's also creative.Finally, there will also be theoretically creative; aim at the materialityproblem, I will put forward own standpoint and viewpoint that differfrom before. At the same time, about how to set up the tax law systemof Net Banking, also I will put forward own suggestion.