Study On The Problem Of Taxing E-commerce In China At Present

By the end of 20 century, information technology has developed by leaps and bounds, and is unceasingly creating a new world to a person. While people begin to understand the internet, E-commerce——the completely new thing for people springs up with an amazing speed, and changes every aspect in social economy, politics and life. E-commerce is gradually becoming an essential part in our real lives, not just an abstract concept.The E-commerce, as a kind of new commercial pattern, brings new vigor for the development of global economy, promotes its development enormously, and creates more practical, more effective business model. It contains huge commercial opportunities and rich profits, promotes development of national economy in our country, and then enlarges tax revenue in our country. Nevertheless, it also has a strong impact on traditional trade way and the law system for tax related with trade. In E-commerce, commodity exchange way, labor service way, payment settlement way all are completely different from traditional commercial activity, which to some extent inevitably exerts an influence on the income level of tax revenue, the present tax laws and regulations, the tax collection system, the implementation of the tax law and the taxation inspection, the international tax agreement and so on. And it also claims improvement against the request of the present system of tax revenue and its collection pattern. Therefore, risk of losses for tax revenue appears.Besides relying on infrastructure construction of information and society's informationization degree, the development of E-commerce must still have the perfect external environment, such as tax revenue law environment, the public's awareness, as well as transaction security and so on. Among them, the tax revenue law is a very important factor which restricts E-commerce popularization and development. Its regulation degree and execution instance to tax will directly affect the ultimate benefit of the people who is engaged in the E-commerce activity, affect the investment attitude and amounts of E-commerce investors, affect the management enthusiasm and the economic benefit of E-commerce operators. Therefore, it will directly affect and restrict the development of E-commerce. In order to promote the development of E-commerce, we must study the influence deeply which present tax law exerts on it, re-examine present tax law according to development characteristics and demand of E-commerce, then make some corresponding revision and perfect it.On January 8, 2005, General Office of the State Council had issued an article "Some Advice on Promoting the Development of E-commerce", which defined a policy that our country should devote major effort to develop E-commerce. At present, our country should strengthen to discuss the tax problem arose from E-commerce, complying with the policy. Under such background, this article discusses the E-commerce tax problem which continuously revolves in front of the scholar, the tax expert as well as statesman; proposes some advice of tax policy to the present development of E-commerce for our country, hence releases E-commerce from the difficulties on law environment of tax. And so, our country could provide a better external environment for the rapid development of E-commerce.The main content of this text can be divided into three parts on the whole:PartⅠis the introduction, which mainly introduces the background, significance and research approach of this article, the present research general situation on E-commerce tax in domestic and oversea and literature summary.PartⅡis the main body, including three chapters. The second chapter mainly discuss tax problem arise from E-commerce, which analyze from three aspects: tax system factors, tax collect and international tax. The third chapter deals with the taxability of E-commerce from two different angles: to tax and not to tax at present.PartⅢis the conclusion, which is the forth chapter. This chapter summarizes based on the above parts and express this article's view——how our country should correctly treat tax problem emerging from a growing amount of E-commerce.