Research On Tax Collection And Administration Under Electronic Commerce

Along with the economical globalization and the swift development of modern information technology, the electronic commerce while brings the efficiency and wealth for the human society, also gives certain influence to tax collection and administration. The tax collection and administration is in the scope of countries' sovereignty, in considering of countries'economical development condition and the objective situation, various countries mostly take different tax revenue countermeasure. All of them divide into two divergent viewpoints including the developed country and the developing nation. One viewpoint is take US as representative which persist not levy taxes to the electronic commerce, because these nations take the income tax as their main body tax revenue system, the electronic commerce drains few to its national tax revenue ,on the contrary ,it is also advantageous to these countries promote electronic products to other countries. Holds another viewpoint generally is the developing nations, they persist to levy taxes to the electronic commerce, because these nations implement the turnover tax as their main body tax revenue system, as the consumer of the electronic products, the development of electronic commerce can create tax drain. They believe the electronic commerce is the same with other marketing channels, does not have the reason to exempt the sales tax, otherwise speaking of the traditional merchant, they obviously have not the equal competition.China starts to the electronic commerce application late, therefore in the following period, our country would possibly be a main consumer country of electronic commerce, but the electronic commerce development will be able to attenuate income origin tax revenue jurisdiction under certain degree. Therefore, we must have our own standpoint in formulate electronic commerce tax collection and administration countermeasure, take our country's economy as the starting point. This article's research purpose is to use the advanced experience of other countries for reference, on the basis of our country realistic condition, propose countermeasure to our country electronic commerce tax collection and administration.The first chapter is the introduction. Through summarizes the domestic and foreign related literature, draws out discussion of the relationship between electronic commerce and tax collection and administration.The second chapter is the main part of this article. It has a specific elaboration of the impact of electronic commerce on current tax collection and administration. According to"The Law of the P.R. China Concerning Tax Collection and Management", the author divides the discussion into four parts, including the tax administration, the tax collection, the tax revenue inspection and the legal liability. The third chapter discusses how to use the advanced experience of other countries for reference, on the basis of our realistic condition, propose policy principle to our electronic commerce tax collection and administration..The fourth chapter explores how to strengthen tax collection and administration countermeasure under electronic commerce environment.