国贸经济管理类毕业论文-私营企业电子商务税收问题探析

?CR4WFJ0JA1 ?Hcz,xMu8O$%kGz)Myk5y*GJkYC InternetCkgakwHc,Pzkx9ZookHckvWU,28oS+HcGJk1kkv|keM+kv|+oP4#oz)4)o#wUzN5+kzefA4kHckcokykGo!7|ze*R:U4Hckv|Bo+oo KdB oHckv?CR4WFJ0JA2AbstractThe private enterprise has been one of the most important forces thatpromote the quick growth of in China. Thus, it plays a very important part in thenational economy. Along with the development of computer technology andcommunications and the prevalence of Internet, E-business has becomefashionable all over the world, and is extended fleetly in more and more privateenterprises. But due to its characteristics like virtualization, digital and obscurity,it has a big challenge to the private enterprise taxation.This thesis focuses on the development of the private enterprise E-business,mainly analyzes the problems of taxation caused by it, and searches for thepossible solutions. Firstly, it gives the basic definition and characteristics ofE-business, then, it goes on to discuss the necessity of adopting E-business.Secondly, it outlines the aim of this thesis, as well as the operation significanceand central meaning. Thirdly, the problems which might be caused by E-business,such as the method of tax registering, taxation object and taxation basis, superviseof taxation management, are expatiated. At last, the possible solutions after aseries of attempts are given. Key Words E-business; Private Enterprise; Taxation?CR4WFJ0JA3- 1 5A .41.1/:U1J+evF .41.2 )5,F .61.3 .D0-,A& .72 )+ev0_+ev,fC .82.1 5$-0fks,M0? .82.2 -?B3,M0? .82.3 .0fI),M0? .82.4 F0f#qa,M0? .93+ev);/:U1JX,0fLN .93.1)|,/:U1J+ev0,A#:X,LN .93.2/:U1J+evB.0B.0:X,LN .93.3)/:U1J+ev0f1-:X,LN .103.4W/:U1J+evF0,7-W . 114)+evpV,/:U1J0fLN,)1 . 124.1F+|k?-,/:U1J+ev0fo1 .124.24-)/:U1J+ev0fo1,A .134.3+ev);,/:U1J0fLN,)1+ .1355A . 1869)d . 208*BX . 21?CR4WFJ0JA4/:U1J+ev0fLN1 5A1.1/:U1J+evF 1.1.1 +ev,#y5-oX*3+ev4?E1l57* :“+ev_7FJE InternetF|,4Nv#k5zC_=1y#k*3+ev6J#*34- ”1IBM*0Z+ev,y?+ev =WEB+IT InformationTechnology_pjB3,_X55);,vJF+X_v8IdX65 Internet1JG5 Intranet1JFG5 Extrannet58C,+X 21.1.2 /:U1J+ev)(8 HP IBM1y(x3 1998j+ev+evX*3E)KwW4!Z8CNa6+0+ EDI GroupF?Mb5-(+X+ev,FO! 6%,FOFBZ! 2004 *39 8.465+Xg 2003F+|+evCNj 3.885s2006IE 12.845s 2005A-:5+XgE 1.11V:5E 64307!Q5-uF+|1+evC2j?QE 6800A1 32006-+evJCh?,FOA_|J51F_5,8W51G-44),Y2j? QE 9000sK)CE50%2jlF$x)F6WGCt44P|J510,=(0FBN65PB3n/j 2007-+ev2j? Q6E 1.77sK)CE 100%KFO*3FFNxj-Lu#,V& 2007-+ev6FOj+evN,YFOK,C-vkp3,5An/j 2006A-/:U1JFO1 The White House 1997 A Framework for Global Electronic Commerce R.U.S. U.S.Research report of Newyork University, P99111.2 T 2004 28+evQ1y6*(x/n1 2(x1 2426N3 )K 2006+ev0fLN.D0 M -0*(x/n?CR4WFJ0JA5-9/:U1J 498.1 7gA-/:U1J*:_?1J?jk5A 2006 9 8-/:U1J#CtHE 7.29 7sEK 18.9% 2006 198-? Q:/:UJlE 1.187sf 2529snQ-wdXA-Z4#3+/:U?1J,-G_MhW,/:U1J+ev=FXA-Z+evGMpU,+X_MhW, 20068 16-.=,2j.D01*6Bj CFNL6-9L( (CCICONSULTING)3 2005-2006-?1J+ev+X.D0zzn/j-?1JGGJF2Wj)aJ+4#M79U-p5C+X 2005?1J+evCNE 2766s)*0 Internet-(,(&10-+|Wj+ev,k? 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