The Design Of Tax Collection Scheme Under The E-commerce Environment

With the global development of e-commerce and e-commerce economy to bring a prosperity of all the economies in the world, it also bring some tax issues. In fact, e-commerce transactions with a hidden, virtual trading, and other characteristics of electronic payment without national boundaries, means a challenge to current tax law, such as the definition of tax jurisdiction, standing body, taxpayers, and the confirmation of taxable place. As the current tax law formulated in line with the operation of traditional trade cannot meet the coming needs of information ages, it has become a problem to address urgently for the nations all over the world that how to prevent a huge loss of state revenues and establish a effective E-Commerce Tax Collection.This thesis analyses e-commerce situation of our country by a reference to the theories and practices in developed countries, and to propose a feasible solution of e-commerce taxation for our own country. The thesis is divided into five parts:The first part is to describe the status of e-commerce at home and abroad, while the significance of the paper and its technical thinking, methods, as well as innovation.The second part is a summary of e-commerce related theories on its definition, form and feature.The third part focuses on the design ideas of Chinese E-Commerce Tax Collection and the relevant tax principles to be observed. Then, a workable E-Commerce Tax Collection Scheme in the e-commerce environment should be proposed.The fourth part is about the security of the implementation of E-Commerce Tax Collection Scheme, including:(1) Improve e-commerce law(2) Improve E-Commerce Tax Collection and Management System(3) Accelerate the information operation to the tax authorities(4) Strengthen the cooperation between nations on tax collectionThe fifth part is the conclusion.These innovations are mainly manifested in the following areas:(1) Build an e-commerce tax collection scheme with the principle of safeguarding state sovereignty, ensuring the fairness of tax collection and the principle of tax neutrality.(2) Suggest electronic invoicing rules. That is, a security code must be added on the electronic invoice applied by the enterprises from the tax authorities.(3) Establish tax audit database system, through which it can learn the situation of taxpayers'engagement accurately, as well as alignment analysis. All above, audit object can be located well and truly.