The Legal Question Of Tax Collection And Management Of E-commerce

With the development of information technology and network technology, e-commerce is widespread and brings great revolution in commercial field. Because of the different characteristics from traditional trade method, such as subjunctive, electronic and digital, E-commerce challenges current tax collection and administration that is based on the traditional tangible merchandise.This dissertation begins with defining E-commerce and introducing E-commerce characteristics, sorts and development history. Then mainly analyses the challenges, which are brought by E-commerce to tax collection, tax audit and legal liability. On jurisdiction, tax administration, taxation the basis of depicting the measures and views taken by the developed countries. Developing countries and some world organizations to the E-commerce tax, this dissertation holds that in order to perfect E-commerce tax collection and administration from legal aspect, we must keep to the principle of legality, equitable principle, principle of efficiency and other important principles, modify, supplement, re-define and re-interpret current tax procedural law as well as tax substantial law.