英文摘要 |
Most studies about Internet transactions focus on taxation and tax exemption. This study emphasizes on tax authorities' auditing principles and points toward Internet transactions since enactment of 'The Regulations for Levying of Business Tax and Income Tax on Transactions over the Internet' in 2005. Qualitative and induction methods are adopted in cases analysis for investigating violation types over Internet transactions. Results show the importance of keeping taxation balances between physical channels and Internet transactions for avoiding related impacts. Further, Internet traders should consider business strategies in legal transactions for creating win-win taxation situations. Conclusions suggest that administration departments should enhance data collection system in financial, logistic, information flow and reach the auditing effect by information sharing of each administration. Besides, Internet traders should ask foreign sellers to report accurately imported goods' transaction values and publish public information moderately over the Internet for reducing risks of taxations and overdue tax penalties. |