Research On Legislation Of Tax Collection And Management Of On-line Shopping

The appearance of the on-line shopping, 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 on-line shopping 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 on-line shopping. 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 on-line shopping.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 on-line shopping to the Law of Tax Collection and Management, points out the limitation of traditional rules of tax collection and management in the environment of on-line shopping, and analyses the countermeasures researched by other countries. On the basis of the analysis ontheory and practical feasibility, the author puts forward the basic principles and methods of construction for the legislation of collection of electronic commerce tax.In the course of writing this thesis, I use the mathod of digital analyses,comparing researh.The practical meaning of this thesis is that the on-line shopping has already struck our existing legal system of the tax revenue which causes the generous loss of the tax of our country,and it also causes the phenomenon of unfair tax burden,violating the principle of fairly taxation and the principle of neutral taxation.Solving the problem of levying tax on electronic commerce as soon as possible,not only helps to safeguard our nation's interests,promote the development of the law of our country,but also helps to accelerate the process of our legal system's integration of the world. So the research of this thesis has stronger pertinence to reality.