Unit9InternetTaxation&Legislation1E-CommerceEnglishLearningTargetsUnderstandthekeyreasonswhye-commerceraisestaxissues;Beawareofthechallengesforthetraditionaltaxsystemindealingwiththee-commercetaxconcerns;Discussaboutthegovernment’sroleinovercomingtheInternettaxationdifficulties;StudyalocalcasewhichinvolvestheInternettaxationissues;Improvebusinesswritingskillsregardingonlineordersandresponses;Learnsomeusefulwordsandexpressionsintalkingaboute-commercetaxationandlegislation;Improvelanguageskills(listening,speaking,reading,writingandtranslating).2E-CommerceEnglishUnitContentsNo.PartContents1Lead-inActivitiesDiscussiononInternetpaymentandtaxation2NewsListeningDigitalFilmDownloads3TextWhytheInternetandE-CommerceRaiseTaxIssues4TasksontheTextTask1-5:Readingcomprehension,Vocabulary,Translation,Discussion5Let’swriteOrderEmailandResponse6LiteratureReadingonInternet10TopTipsonE-commerceLegislationandTaxation3E-CommerceEnglishLead-inActivitiesDiscussthefollowingwithyourpartners:DoyouthinkitisreasonableifyouweretaxedonthegoodsorservicesyouobtainedviatheInternet?Whatdothefollowingtermsmean?downloadsdigitaleconomydigitalfilmtaxsystemstaxobligationstaxpayerE-Bayburn-to-ownDVDVAT4E-CommerceEnglishNewsListeningKeys:Task1:Itwasquiet,essentiallyastageplaywithnospokenwords.HeistheCEOofCinemanow,acompanywhichhasbeenrunningforaboutsevenyearsThelatestofferofthecinemacompanyisaburn-to-DVDservice–aservicethatyoucanburnitonaDVDandwatchitonanystandardplayer.Task2:challengedailybasisdownload1015minutesstoragedevicesstoreonlinepurchasepushinggreatexperiencewatchingfilmintothehomesilentfilm5E-CommerceEnglishTextWhytheInternetandE-Commerce

RaiseTaxIssues

6E-CommerceEnglishVocabulary1Words&ExpressionsPartofSpeechExplanationsraisev.提出consequencen.結(jié)局，結(jié)果taxpayern.納稅人vendorn.小販；這里指商人customizedadj.按客戶要求定制的，為客戶量身定做的inventoryn.詳細(xì)目錄，存貨清單storagen.儲藏；儲存assetn.財(cái)產(chǎn)，資產(chǎn)relocatev.重新安置interruptionn.阻斷，妨礙logicaladj.合理的acceleratev.（使）加速digitizev.=digitalize將……數(shù)字化intangibleadj.無形的7E-CommerceEnglishVocabulary2Words&ExpressionsPartofSpeechExplanationstransferv.遷移，調(diào)任，轉(zhuǎn)移deliveryn.送交，運(yùn)輸interventionn.介入，干涉barterv.以物易物,易物貿(mào)易brokern.經(jīng)紀(jì)人transactionn.交易；業(yè)務(wù)；事務(wù)enforcev.厲行，執(zhí)行，實(shí)施（法律）dispositionn.處理，安排，出售taxobligation納稅義務(wù)tax-exemptadj.免征稅的entityn.實(shí)體；統(tǒng)一體；機(jī)構(gòu)auditn.審計(jì)，核算transparencyn.透明digitaleconomy

數(shù)字化經(jīng)濟(jì)8E-CommerceEnglishText–LanguagePointsentitlev.

togiveatitletoabook,film,etc.

Herlatestnovel,entitled'TheForgottenSex',isoutthisweekentitle

v.

togivesomeonetherighttodoorhavesomething,allow

Beingunemployedentitlesyoutofreemedicaltreatment.

Theemployerisentitledtoaskforreferences.

9E-CommerceEnglishText–LanguagePointsnotableadj.

importantanddeservingattention,becauseverygoodorinteresting:

anotablecollectionofrareplantsnotable

n

animportantorfamousperson:

OthernotablesamonghispupilswerethekingsofSaudiArabiaandThailand.notably

adv.

1particularlyormostimportantly:

Theyhavebegunattractinginvestors,mostnotablybigJapanesefinancialhouses.

2toanimportantdegree,orinawaywhichcanorshouldbenoticed:

Thenewspapersarenotablybiased.10E-CommerceEnglishText–LanguagePointsdisposeofsb/sth

togetridofsomeoneorsomethingordealwithsomethingsothatthematterisfinished:

Howdidtheydisposeofthebody?

Ittookamerefiveminutesfortheworldchampiontodisposeof(=defeat)hisopponent.disposal

n.

whenyougetridofsomething,especiallybythrowingitaway:

wastedisposal

thedisposalofhazardoussubstances

11E-CommerceEnglishText–LanguagePointsenforce

v.

tomakepeopleobeyalaw,ortomakeaparticularsituationhappenorbeaccepted:

Itisn'talwayseasyforthepolicetoenforcespeedlimits.

Thenewteacherhadfailedtoenforceanysortofdiscipline.enforceable

adj.enforcementn.

lawenforcement12E-CommerceEnglishText–LanguagePointsintangible

adj.

Anintangiblefeelingorqualityexistsbutyoucannotdescribeitexactlyorproveit:

Shehasthatintangiblequalitywhichyoumightcallcharisma.intangible

n.Commonsenseandcreativityaresomeoftheintangibleswe'relookingforinanemployee.intangibly

adv.13E-CommerceEnglishTasksontheTextnotablyraisedintangibledisposingcustomizedTask2:BDBBCBTask3:entitledresultedinenforceexemptshimfrommerely

14E-CommerceEnglishTasksontheText稅收爭議數(shù)字產(chǎn)品無形資產(chǎn)潛在客戶庫存清單taxissuesdigitalizedproductintangibleassetpotentialcustomerinventory現(xiàn)有稅收系統(tǒng)為客戶定制的存貨免征稅企業(yè)無紙化交易納稅義務(wù)existingtaxsystemcustomizedinventorytax-exemptorganizationpaperlesstransactiontaxobligationTask4:TrytoTranslate15E-CommerceEnglishTasksontheTextTranslatethefollowingsintoChineseE-commerce,representinganewbusinessmodel,createssomechallengestotaxsystemsthatweredesignedforthetraditionalmodel

電子商務(wù)代表著一種新型的商務(wù)模式，它給為傳統(tǒng)商務(wù)模式設(shè)計(jì)的稅制帶來一些挑戰(zhàn)。Thee-commercemodelnotonlyenablesbusinesstooperatewithveryfewphysicallocations,butalsoallowsthelocationtoberelocatedeasilywithoutinterruptingthebusinessoperations.

電子商務(wù)模式不僅使得商務(wù)運(yùn)作可以發(fā)生在很少數(shù)的地理場所里，它也使地理位置的變更非常容易，不會干擾商務(wù)運(yùn)作的過程。TheInternetallowsmanytangibleproductstobedeliveredindigitizedform.Thismayraiseissuesregard