Study On Legal Issues Concerning On Tax Collection And Administration Of Network Transactions Based On "TongTong House"-Online Tax Case

Since the 1990s, rapid development of information technology and popularization of Internet, as the core of computer network, to a certain extent, greatly changed human traditional way of life thousands of years. Economic globalization and network has become a kind of tide. The information technology revolution and the development of informationization construction have transferred capital economy into the information economy, knowledge economy and will quickly change the traditional way of trade and the whole world economic outlook. Electronic commerce, a new commercial mechanism, arises at the historic moment under the background of global economic integration. As a kind of new modern business way. since its birth, it showed rapid momentum of development and the immense economic potential. More importantly with the rapid development of electronic commerce, network transactions flooded China in great scourges.The online store, the nationwide network trade platform, online supermarket etc., are springing up like mushrooms after rain. Domestic and foreign network transactions have become increasingly frequent. This emerging trade mode makes the traditional form of trade will no longer be the only way and method to the rule human social economic life, include tax law system of traditional social system. And severe challenges are proposed to them.Tax problems generally existing on the network transactions at present in our country have been drawn forth by setting"TongTong House"an online tax case as example. Then the impact from traditional tax law system suffering was analyzing in the face of network trade. These problems, such as tax principles, tax collections and so on, were mainly discussed with network trade. The impacts to China's traditional tax basic principles and specific tax collection system (such as:registration system, application system, auditing system, etc), from network transactions were talked over with the beginning of the tax principles.Then with the reference to related material and experts'advices, the preliminary opinions and suggestions to the tax collection problems of China's network transactions were put forward. I think that the network trade taxes are inevitable, and the basic principle of tax law must be adhered to. The concrete measures of tax collection also need perfecting, in order to make it suitable for this emerging trade method, so as to better promote the development of e-commerce in China. In the background of global economic integration, solely relying on the strength of a nation the revenues problems from the network transactions can not well be solved. Therefore, through the international information communication, the possibility of the enterprises utilizing the network transactions in international tax evasion, fraud will be greatly reduced, in order to maintain the possibility of state sovereignty and tax benefits. Through improving the tax collection on the Internet trading, to a certain extent. China's e-commerce will be promoted fast and the healthy development will also be in track, thus to further promote the steady development of our economy.