第三章電子商務(wù)管理

電子商務(wù)法律環(huán)境(ThelegalenvironmentofEC）

電子商務(wù)與稅收(EC

andtaxation)企業(yè)電子商務(wù)管理(ECandbusinessmanagement)N案例分析電子商務(wù)法律環(huán)境(ThelegalenvironmentofEC）

TheLegislationCourseofInternationalEC

電子商務(wù)立法的核心：電子簽章、電子合同、電子記錄的法律效力。TheLegislationCourseofInternationalECEmergenceofEC1960s～1980sDevelopmentofEC1980s～1990sAccelerationofEC1990sEarlyperiod(1970s～1990s)ofInternationalLegislationforECDevelopment(1990～1996)ofInternationalLegislationforECAcceleration(after1996)ofInternationalLegislationforEC電子商務(wù)法律環(huán)境(ThelegalenvironmentofEC）

電子商務(wù)法律環(huán)境(ThelegalenvironmentofEC）

ANSI/X.12ofU.S.GTDIofEUUN/EDIFACTUNACREDIUNCIDOtherEDIdocumentsUniformDraftsandRulesonEDIandGTDIInternationalEDIUNCITRALModelLawonElectronicCommerceLegislationWavesofInternationalOrganizationsandCountriesInitialPeriodofLegislationforECDevelopingPeriodofLegislationforECAcceleratingPeriodofLegislationforECSmallrangeEDIprotocol

NationalLegislationonEC電子商務(wù)法律環(huán)境(ThelegalenvironmentofEC）

中國(guó)電子商務(wù)法律環(huán)境建設(shè)的三個(gè)標(biāo)志性成果：2005年4月1日，《中華人民共和國(guó)電子簽名法》正式開始實(shí)施；各地政府出臺(tái)了相關(guān)政策和地方性法規(guī)，推動(dòng)本地區(qū)電子商務(wù)的發(fā)展；有關(guān)行業(yè)規(guī)范開始制定

ContractingandContractEnforcementinEC

電子商務(wù)法律環(huán)境(ThelegalenvironmentofEC）

ThreearticlesconcerningelectroniccommerceinContractLawofthePeople'sRepublicofChina1999(ContractLaw):TheextensionofcontractformsfromtraditionalwrittencontracttodigitaltextThedefinitionofthearrivaltimeofelectroniccommercecontractThedefinitionoftheplaceofeffectivenessofanelectroniccommercecontract電子商務(wù)與稅收TaxationandEC

TaxationandECThedifficultiesinidentifyingthetaxelementshaveincreased.Thetopicoftaxpaymentbecomesvaried,blurred,andmarginal.Itisdifficulttoidentifyandmonitortheobjectsoflevying.Thepresenttaxlawclearlyspecifiestheobjectsoflevyingbasedontheflowofcommodities,whichiseasytomonitorandcontrolwhileitisdifficulttomonitorandidentifytheobjectsoflevyingbasedontheflowofinformationinelectroniccommercewiththeapplicationofelectronicencryption.Electroniccommercebringsimpactonthelevyingandadministrationoftaxduetothedifficultiesinidentificationandmonitoringofthesectorsoftaxpayment.ModerateviewrepresentedbyU.S.Neutralityistheprincipleinpolicymaking

StrictviewrepresentedbyByteTaxNewtaxshouldbeimposedimmediately

TheresearchonthetaxpolicyaboutinternationalEC

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