Research On Legal Issue Of Tax Regulation On Internet Transaction

The emergence of the Internet has brought about a new chance for network economy.Deals from Network are becoming more frequent with the development of the Internet Network economy has already become an indispensable part of life, and the network trading activities tend to replace the traditional way, becoming the leading force in economic activities in the future. This change has already a great impact on our country's legal system, and this paper will discuss Network deals from the taxes regulation of legal issues.Internet trading, as a new type of trade patterns, is different with the traditional trade patterns, such as in fields of commerce, services or financial management methods. Hence, traditional tax system can not adapt to all these changes and differences. This caused a serious a series of complex tax problems, such as loss of tax, auditing difficulties of international coordination, and so on. And traditional tax system can not solve these problems. Although in the beginning there are still controversies over attitudes to Network deals tax countries in the world, but over the past few years, almost all countries have actively taken measures to respond to network deals tax problems. And this is definite the tendency. Comparing to Western countries, China, as a developing country, is relatively backward in deals in the network, but with development of decades, network transactions in China has reached a striking level, and they increase proportionally. China has no special control in the field of network transactions, and no professional tax laws to regulate. Facing impact caused by great loss of deals over Internet, we need to strengthen the regulation of tax over Internet deals, and perfect the legislation about tax from Internet.By analyzing challenges from network trading and kinds of problems in the tax to the Network deals.This paper intends to find solution to these problems, facing by the tax on transaction of our network system elements (such as the principal tax, tax objiect, taxes, tax rates), tax collection and management (jurisdiction such as taxation, tax collecyion and management method, taxation supervision).Basing on combination of learning from foreign experience and the reality of our own country, demonstate the appropriate legal response.