A Study Of Taxation Problems Based On E-commerce Models

In recent years, with the rapid development of networking and information technology and economic globalization, e-commerce based on the internet is developing at unprecedented speed, and cause the deep change of trading methods. As the main method of trading in the times of internet economy, with no limitation of time, space, territory and procedure, electric commerce is becoming the driving force of information economic development day by day, bringing deep changes in modern economic lives.Because of the own characteristics of electronic commerce such as openness, unboundedness, no-address, virtualization, electronic and paperless, traditional principles for taxation which lag obviously in the course of taxing on electronic commerce, are difficult to work effectively. All of this is manifested in that the lack of tax policies, the shortage of tax basis and means, the tax collection and management and inspection are becoming more difficult and the costs of taxation has increased sharply, resulting in the great loss of e-commerce revenue in various countries. Therefore, the problem of electronic e-commerce taxation has become a new subject which needs urgently to be overcome in different countries, and has attracted a great attention of different states. At present, our country is pressing on the legislation about the e-commerce. Although a series of constructive polices has been put forward, the normativity and perfectibility are far from enough, and the present taxation problems of e-commerce can't be solved.At the background above stated, combining with modern e-commerce taxation theories and using the knowledge of taxation, the author discusses the taxation problems brought by e-commerce in terms of e-commerce pattern, shooting at having a breakthrough and innovation on the basis of the research by predecessors and coming up with train of thoughts and advices on the e-commerce problems which need to be solved urgently considering the realities of our taxation. The thesis can be divided into five parts:The first part is exordium, which mainly introduces the research backgrounds, contents and the summarize both at home and abroad of the research.The second part is summary of e-commerce taxation. It mainly introduces the concepts, characteristics and types, as well as the current situations of e-commerce taxation problems in China.The third part is the strike to current taxation system from e-commerce. It mainly describes in three aspects, namely, the influence on the principle of taxation, on the traditional taxation system and on the taxation collection and management system.The fourth part is the problems existed in current e-commerce taxation of China urgent to be solved and the countermeasures. The emphasis is the two problems existed in current e-commerce taxation of China urgent to be solved. One is the issue of definition of C-C mode of e-commerce, which directly affects the identification of e-commerce taxpayers. The other is the lack of current laws and regulations related to e-commerce. And it comes up with corresponding countermeasures aimed at the two problems mentioned above.The fifth part is the conclusions and prospects. This part summarizes the main work done by the author and deficiencies of this thesis, and looks forward to the future of the e-commerce taxation in China.