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The Study Of Fiscal Policies Supporting The Development Of Electronic Commerce In Shenzhen

Posted on:2016-10-22Degree:MasterType:Thesis
Country:ChinaCandidate:X F LiuFull Text:PDF
GTID:2349330479453708Subject:Business Administration
Abstract/Summary:PDF Full Text Request
Electronic commerce, as a new engine of China’s economic development, has rapidly changed the traditional business, consumption patterns and vigorously promoted China’s economic growth in a decade. But it is still in a groping stage of development, also continuously put forward new challenge on the various aspects of social management.Compared with western developed countries, China’s e-commerce still needs to be improved in many ways, especially in the construction and optimization of the national fiscal policy system. Because as a new emerging field with new kinds of characteristics, fiscal and taxation policy that apply to the traditional field can’t be transferred to the electronic commerce directly. If the limitation of existing fiscal policy constraints to E-business cannot be solved timely, it will affect E-commerce’s long-term development. So this thesis introduces the developments of Shenzhen E-commerce at the starting through in-depth analysis of the fiscal policy, the present condition of the tax collection and administration, and the estimating size of the tax loss; it combs the current taxation problems of E-commerce in the basis of taking fiscal and taxation policy of American and Europe as lessons; finally it puts forward fiscal policy advice for support and perfection of Shenzhen E-commerce development. At the same time, the thesis combine with the reality of national condition; insist national interest first; adhere to the principle of tax neutral; increase support; generally manage; focus on taxation; gradually standardize the fiscal and taxation of E-commerce revenue management on the basis of reinforce to encourage formulation and implementation of taxation policy to support the development of electronic commerce. This thesis suggests specifically: relying on the government strong financial support, we should give priority to urging,strengthen the support and supervision and make policy that adapt to the E-commerce; we can definite three kind of key support enterprises and business liking E-commerce platform enterprises and E-commerce quality standards making; based on specifying new object in applicable tax categories, Tax registration and reform of invoice, we should gradually implement information collection and management mode of E-commerce tax management cloud platform and open tax collection and administration pattern of capital flow specially for E-commerce bank account in B2 B,B2C market, and generally take the C2 C market into the category of tax base management.
Keywords/Search Tags:Electronic commerce, Fiscal policy, Fiscal support, Revenue management
PDF Full Text Request
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