Study On Impact Of Electronic Commerce On Taxation Management And It's Strategies

The e-commerce is based on Internet network and pushing the economic globalization corresponding by the continuous development of computer, network and communication technique. The e-commerce influence on the tax theory and tax system that established on the traditional business deeply, involving value-added tax, business tax, income tax, tariff, stamp tax etc because of the dummy, digital and confusable characteristic contrasting to the traditional business. And it also contributes to our economy development and tax base enlargement. We predict that the e-commerce will develop adequately and play a more and more important role in our national economy. It becomes a new topic that how to form a fair and order revenue circumstance for the e-commerce.In this paper, the author has made a concise description of the e-commerce and taxation management, and analyzes the influence of the e-commerce at the current tax jurisdiction, categories of taxes, international tax, and the daily tax administration in china. The author also made an introduction on the relevant taxation policy of some countries and international organizations. Base on all the above, the author brought forward the main strategies to the issues.The author suggested some tax principle that must be followed in the e-commerce environment. By insisting on the principle of combining the tax origin jurisdiction and resident jurisdiction, the author suggested to classify the e-commerce on-line transaction into the scope of value-added tax, made relevant modification and adjustment for the daily taxation management system in such aspects as implement progressive tax support policy for e-commerce legal construction, strengthen the international coordination and cooperation, use the new technology to distinguish the digital information flow on the Internet.