Study On Tax Administration Under E-commerce Environment

The rise and rapid development of e-commerce in the world, change theoriginal economic structure, traditional economical operation way fast, demonstrateenormous energy in expediting the emergence of new economy and promoting theeconomic globalization. E-commerce, as a kind of new-type commercial mode, isdifferent from remarkably the traditional commercial activity, which brought a lot ofnew problems and influenced each field of the society. Tax, as the economic rollerchain and the main source of the fiscal revenues, stand in the breach especially.In the e-commerce environment, a lot of existing economics theories have beenunconformable with it, and a lot of tax policies and systems are not suitable fordevelopment of e-commerce, the question of e-commerce tax embodies manyrespects, such as, tax principle, tax element, tax category structure, tax collection andmanagement, etc.. Many countries and organizations are stepping up to carry onresearch to the problem of e-commerce tax, and make the correspondingcountermeasure. Our country is no exception. We should combine the development ofe-commerce with the current tax system of our country, and construct thee-commerce tax administration system in accord with the national conditions of ourcountry actively.This text has carried on the analysis and research to the problem of e-commercetax from theory and practice. Based on the economics theory relevant to thee-commerce tax, analyzes the problem that the e-colnmerce tax of our country mayface, compares e-commerce tax policy of different countries and tissues in the world,carries on corresponding countermeasure research and constructs the e-commercetax administration prototype of our country. The first part of the text mainly analyzesthe application of basic theories on e-commerce tax; The second part have mainlyanalyzed problems brought by new economics characteristic of e-commerce that ourcountry face at present; The third part introduces the e-commerce tax policies ofdifferent countries and organizations adopt or advocate in the world; The fourth partprobes into principles of constituting the countermeasures of e-commerce tax, andconstructs the e-commerce tax administration prototype of our country under thisprinciple, and gives some advice of perfecting some correlative systems.