Study On Legal Issues Concerning Tax Collection And Administration Of Electronic Commerce

As the internet develops in the future, electronic commerce (e-commerce) brought deep influence to the society. It changed the pattern of economy, challenged the traditional tax law. In this paper, I analyzed the problems of tax administration the e-commerce brought, considered the measures of international society, and put forward the plans to solve the problems mentioned above.This paper was divided into four parts except the introduction. The content of introduction are motivation, scope and limitation, approach, road map est..Partâ… , focused on the development and features of internet and e-commerce.Partâ…¡, probed into the problems that e-commerce brought to tax law.Partâ…¢, I analyzed the approaches of international and summed up the reasons of difference. The problems of traditional tax law that the e-commerce brought are different from countries to countries. So the plans are different too. In order to solve the problems, I compared the measures carried out by America, E.E.C., OECD, Singapore and India.Partâ…£, with its emphasis on solving the problems, has put forward suggestions of setting up a legal system of e-commerce tax. The system contains principles of tax administration and specific plans, and so on.The research methods involved in this paper are theoretical, comparison etc..