Research On Our Country's Legislation Of Tax Collection And Management Of Electronic Commerce

The appearance of electronic commerce, proposes new challenge to many systems such as current finance, tax and law. It also brings enormous impact to the Law of Tax Collection and Management. The collection of tax for the electronic commerce has become the focal point in different countries. At present, almost all countries are seeking countermeasures positively for the problems which are deprived from the tax of electronic commerce. Most countries have proposed different policies of commerce tax which are suitable for their own economical development, and most of them have already stepped into a research stage for the tax legislation of electronic commerce.Our country's present Law of Tax Collection and Management does not have related rules for the collection and management of electronic commerce tax. According to our country's situation of electronic commerce development, the author doesn't think it is necessary to formulate a special Law of Tax Collection and Management for electronic commerce now. In order to the Law of Tax Collection and Management to adapt the electronic commerce development. We should perfect the legislation of the present Law of Tax Collection and Management firstly, bring the electronic commerce into its cover and establish concrete principles for levy and management of tax for electronic commerce, to fill up some systematic blanks. When the electronic commerce has developed to a certain degree, we can carry out some special legislation. From the angle of tax law, the author elaborates and analyses various legal problems which are brought from the electronic commerce to the Law of Tax Collection and Management, points out the limitation of traditional rules of tax collection and management in the environment of electronic commerce, and analyses the countermeasures researched by other countries. On the basis of the analysis on theory and practical feasibility, the author puts forward the basic principles and methods of construction for the legislation of collection of electronic commerce tax. The legislation manifests the taxing possibility of electronic commerce, implements the basic principles of legal taxing, fair taxing, litmusless taxing and so on. It offers great advancement function to promote the development of electronic commerce and create a fair and stable economical environment. And it's helpful for maintaining our...