Research On Tax Revenue Loss Under Electronic Commerce

Information technology has developed by leaps and bounds by the end of 20 century. With the development of networking and communications technology, electronic commerce on a global scale has also developed rapidly. With the development of electronic commerce and increasing mature, electronic business affect and change economy, politics and every aspect of life. The emergence of electronic commerce has greatly promoted the development of the global economy and has created a new business model that contains a huge profit and business opportunities, accelerating the economic development of our country, and has enriched our sources. But the features of its globalization, virtualization, paperless and concealment has dealt a blow on the traditional means of trade, tax system and tax administration. The reducing of traditional trade and the lack of tax system and the gaps and loopholes in tax collection and management make a huge tax revenue loss. E-commerce in China is still at an early stage of development, so some scholars believe that the tax would harm the development of it. But it brings the loss of revenue should not be ignored with the mature of E-commerce. Tax revenue loss have not only reduced state financial directly, but also lead to resource allocation and social effects indirectly. In this context, the paper will study on the issue of tax revenue loss, and explore how to respond to the issue of tax revenue loss in the context of electronic commerce.Firstly, we discuss on the problem of tax revenue loss under E-commerce in order to meet the needs of E-commerce development, and promote better development of our economy. In recent years, E-commerce is developing rapidly, but the impact on the revenue is also great. For example, tax administration of the traditional trading is based on tangible goods and evidence based on the paper. But it has the features of paperless and concealment. The various documents and instruments of its business activities exist in electronic form, and this electronic documents and notes can be changed and removed without leaving traces at any time. It brings challenges to traditional tax collection and management, leading to tax can not be put in storage and a huge loss of tax. We need to study the related problems of tax under E-commerce in order to adjust to the development of E-commerce and plug tax loopholes. Then we can respond to the new problems with the development of economy to promote better development of our economy. Secondly, we discuss the problem in order to improve the level and efficiency of tax administration, and solve the problem of tax revenue loss under E-commerce effectively. The emergence of electronic commerce makes the traditional mode of tax collection methods no longer apply. In the E-commerce activities, the phenomenon of tax evasion often occur, resulting in tax revenue loss, and also disturb the normal economic order. Therefore, in the new economic situation, we need to study the problems of how to deepen the reform of tax administration, establish E-commerce taxation registration system, improve the way of electronic tax returns, strengthen the supervision on payment systems, strengthen the E-commerce inspection and establish on-line inspection system. E-commerce dealt a blow on the tax administration, but it also provides opportunities for tax authorities. Tax authorities can contact with taxpayers through the network to better service for taxpayers. For example, the tax authorities can register tax, publish tax information, accept electronic reporting through the web and establish on-line inspection system. Not only improve tax efficiency of tax authorities, while improving the efficiency of the taxpayer's tax.In this paper, some data and charts are used to analyze the status of E-commerce development. Analysis of data and charts constitutes a research method in this article。Theoretical model is used to analyze the affect of tax revenue loss under E-commerce. The method of Theoretical model constitutes another research method in this article. Moreover, this article also use the method of combination of theory and practice to explore how to manage the tax revenue loss under E-commerce, and this is the third research method in this article.The content of this text can be divided into five parts on the whole:Part I is the introduction, which mainly introduces the background, significance research approach of this article, the present research general situation on E-commerce tax in domestic and oversea and literature summary.Part 2 is the introduction of the theory of E-commerce and tax revenue loss. It contains the concepts, characteristics and classification of E-commerce, and the definition of tax revenue loss under E-commerce, and the affect of tax revenue loss under E-commerce.Part 3 is the analysis of the status of e-commerce development and tax revenue loss. This part shows that E-commerce in our country is flourishing and increasingly serious status with the development of E-commerce. And it analyzes the reason for tax revenue loss under E-commerce. The reasons include the gaps in the tax system, the weak in tax collection and administration, the impact on international tax and the means and opportunities for tax avoidance that E-commerce provides.Part 4 is the measures of managing the tax revenue loss under E-commerce. It proposes the principles of managing the tax revenue loss, including the principle of tax equity, the principle of tax neutrality, the principle of tax efficiency, the principle of national tax sovereignty, the principle of fiscal revenue and the principle of technology leader. The measures of managing the tax revenue loss under E-commerce include that establishing and perfecting the legal system of e-commerce taxation, deepening the reform of tax collection and administration, implementing electronic tax, strengthening international tax collection and administration and collaboration, increasing the supervision of tax avoidance in e-commerce activity.Part 5 is the conclusion.