| The development of Internet and Information Technology has brought astonishing change to China’s legal practice.In terms of tax law,the pattern of Internet Plus has been transferred from the inside of tax authorities to the outside of it,which relates to the taxpayers.The Law of the PRC on the Administration of Tax Collection reflects China’s procedural law of tax.As one of the regulations of the Law on the Administration of Tax Collection,the electronic delivery system,connecting the tax authorities with the taxpayers,is supposed to catch the trend of the information age and initiate change.The thesis starts with the beginning of electronic delivery system,defines it,characterizes it,summarizes the patterns of it and overviews the present system of it.After sketching the whole picture of electronic delivery system,the thesis combines the system with tax law,analyzing its feasibility on the field of tax law---the system is inevitable,fixing the problems of legal practice,and standing the tests of pilot program;the system is reasonable,due to its enhancement on the efficiency of tax collection and its confirmation to the legal principle.Although the system might be challenged by finance issue,security issue and the acceptance of some taxpayers,these obstacles can be solved by the certain regulation or some other procedures.As for the methodology of designing electronic delivery system,the thesis digs into the three foundational issues: the validity and legislation of the system,the voluntariness,and the standard of electronic delivery.Since there is no agreement on those issues,the thesis provides a feasible approach of legislation,the affirmation of voluntariness and the argument that the taxpayer’s access to the delivery should be its standard.In the final chapter the thesis offers four pieces of advice to the Provisions on Electronic Service of Tax,which was implemented by State Administration of Taxation,including: 1.the provisions should convert the standard of electronic delivery;2.the provisions should amend the confirmation agreement;3.the provisions should clarify necessity of national unified electronic platform;4.the provisions should include the articles of legal liability and remedies. |
