Taxation Of E-commerce

With the expansion of the Internet, e-commerce has gradually penetrated all aspects of human social life, and the traditional legal system unprecedented challenges, particularly in the field of tax law issues most concentrated and complex.In this paper, the views of scholars and experts at home and abroad, from e-commerce self-definition, classification, characteristics and present situation of e-commerce revenue, according to a large number of tax collection and field survey results, focusing on analysis of electronic commerce on tax collection and management of the existing work of the impact. On this basis, the relevant international organizations and e-commerce tax policies of other countries were compared to study the principles of their tax collection, tax factors, adaptation taxes, tax collection and other aspects of different approaches, to find out they have in common, theory and practice and learn from international experience, presented to the business environment in the power of tax collection should be taken under the strategy.The innovation of this paper is to propose a major tax collection and management of e-commerce must adhere to the principle of tax neutrality, the principle based on current tax system, not a single new tax, the principle of preferential tax due to the tax residents of the tax jurisdiction and the jurisdiction of origin the principles of both the right and forward-looking and the principle of combining flexibility. Meanwhile, tax authorities highlighted the virtual currency transactions tax is inevitable, is the future development trend of China's tax laws. In the virtual currency trading environment, China should actively respond to tax the legislature, arid gradually improve China's tax law system.