Issue On E-commerce Tax Collection And Management

With the development of network and communication technology, e-commerce rises rapidly in the world, and quickly changes the traditional economic operation mode. It influences the whole society. In this article, I want to analyze the problem of tax collection under the environment of E-commerce, reference the countermeasure about the issue on E-commerce taxation of the international community, in order to discuss the solution of the issue on E-commerce tax collection.This article compose introduction, main body, and conclusion, there are five parts in the main body.The first part of the article is the reason of the issue on E-commerce tax collection, it mainly introduce the concept of E-commerce, types and characteristics, in order to benefit the audience to know E-commerce comprehensively, thus lead to the problem of tax collection bring from the specificity and development of E-commerce. Professor Thomas Malone, economist in America, first proposed the concept of E-commerce, and into two types, generalized and narrow: narrow E-commerce is in the electronic trading, the seller of E-commerce find the potential clients and comprehend their need, and the buyer find the potential seller and comprehend the selling conditions of the products and so on; Generalized E-commerce is that all the aspects in the business are obtained the support of information skill, it contains transaction, design, fabrication and management, it emphasizes on the information skills of E-commerce and the environment of economic operation. Rapid development of E-commerce brings huge impact on traditional trading patterns and social economic operation, meanwhile changes people existing life style, and touches current legislations, institutions, organizations and other social regulations. In terms of tax system, the appearance of E-commerce , makes current tax system, tax politics, tax management and international tax regulation, are already not suitable or not completely suitable for the demand of E-commerce, especially for the characteristics of globalization, virtual and hiding of E-commerce, and makes current tax collection powerlessly. Current tax collection is aim for economical contents of traditional trading, since the form of transaction process, and paying patterns of E-commerce revising huge difference with traditional trading, so, it brings great affects on the principles, system, and the practice of tax collection.The second part of the article is about the principle problem of the E-commerce tax collection, it mainly discuss the problem of tax collection principles of China bring from E-commerce. Tax as a legal form of social resources and adjustment mechanism needs certain principles to direct, tax principles means abstract and generalization of legal norms which adjust tax relations of a country, it is also a legal norm should be respected generally by all the social organizations and personal, including both sides of tax collection and paying. This part from the basic principle of tax, discuss the affect of E-commerce on statutory tax, tax equity and principle of tax efficiency of basic traditional principle of tax.The third part is about tax collection system of E-commerce, this part is mainly discuss the impact of E-commerce on tax collection system, it elaborates definitely from all the aspects of tax jurisdiction, tax registration system, management of traditional books and certificate and tax audit system. Affect of tax jurisdiction on E-commerce is mainly about the impact on resident tax jurisdiction and source of revenue tax jurisdiction. Tax registration is basis of controlling on tax sources by tax authorities, is the basic measure for tax authorities to supervise and grasp the situation of tax resource of tax payer. For tax authorities and tax payer, it is not only a basic to produce the tax collection and paying, but also a basis and certification to establish the legal relationship. Traditional tax registration is business registration, but it cannot adjust the need of E-commerce subject under the E-commerce situation, it's necessary to perfect traditional tax registration system to be suitable for tax payers of E-commerce.The forth part is about the tax collection practice of E-commerce, this part introduce the affect on tax substantive law in China of E-commerce, it mainly regards the affect of E-commerce from view on VAT, income tax and business tax.The fifth part is about legislation problem on tax collection of E-commerce, firstly, I analyze and elaborate attitude face to E-commerce of all the countries such as American, European, OECD, India and Singapore under comparative view and politic option on resolving E-commerce tax, and make a comparative conclusion. Secondly, I refer the principles of tax neutrality, tax equity and tax efficiency which is should respect in the legislation of tax collection on E-commerce in China. Finally, I make a extension on perfect tax procedure law, tax substantive law and other related laws and regulations which adjust to policy legislation on E- commerce tax in China. It conclude tow aspects of amendment on transfer tax: firstly, the amendment of VAT; Secondly, the amendment of business tax, it mainly formulates in business tax to add internet services and online trading, define online trading as"transfer of the concession", collect tax item on"transfer intangible assets", get internet service equivalent to common service, collect tax as"service". In addition, I suggest adding provision on tax collection of E-commerce accordingly in income tax law and other tax legislation; guarantee the development of tax collection comprehensively.