The purpose of the paper is to discuss the methods of the taxing in the cyber trade with the customs clearance perspective. The problems during taxing the customs duty on the cyber trade are two, the one is to remain neutral between on-line cyber trad...
The purpose of the paper is to discuss the methods of the taxing in the cyber trade with the customs clearance perspective. The problems during taxing the customs duty on the cyber trade are two, the one is to remain neutral between on-line cyber trade and off-line cyber trade, the other is the pressure to the customs according to on the increasing the volume of off-line cyber trade
The efficiency solving methods about the cyber trade problems are a few; the collecting the import duties and taxes by electronic funds transfer, by the informations of duties between nations, by giving the ill to the internet web site and by achieving levels of the trade compliance etc. However the last method is the best effective method.