The Investigation Of China's E-commerce Tax Policy

The word of E-commerce appeared in mid nineties of 20th century. It's the result of combining traditional operation forms with Internet technology. It's a new thing in knowledge economy era and a new issue in the development of information industry. In today's world, E-commerce has been growing at an amazing pace, and many problems concerning tax have aroused wide attention of tax authorities in every country, of the consumers and of the enterprise circle.China's E-commerce is still in its beginning stage; therefore the tax concert problems are not so obvious. However, E-commerce is developing rapidly in China and we have to get early preparations to avoid many tax concerning problems, which have occurred in the developed countries, especially in the USA. We should adhere to the principle of "facing positively, doing research, and promoting each other" in dealing with the problems of E-commerce in tax administration.Support for built up complaint management 'department' including workforce, documentation system and equipment, on the basic of analyzing international, domestic e-commerce tax revenue question, existing relevant theory and policy, and holding the question, question of e-commerce tax revenue and current situation of the countermeasure of e-commerce tax revenue in the world accurately, offer in-depth analysis to e-commerce in terms of economics of the tax revenue. Under promote e-commerce, economic development of network as well as prevent the great principle of government's tax losing, draw lessons from the actual conditions of combining e-commerce and tax work of our country of domestic and international relevant theory to further investigate, by standardizing analysis and real example and analyze the method to combine together, perfection and innovation of the theory of the tax revenue, tax revenue principle from e-commerce condition, adjustment and perfection of the tax law and tax system under e-commerce condition, impose the angles, such as change of the management mode, etc. and study e-commerce tax revenue in treatment and tax revenue of the international tax revenue problem. And on this basis, investigate with particular emphasis, form China's electronic commerce tax policy and basic frame of collecting management.