Study On Tax Policy Of Domestic E-commerce

Developing rapidly in global scope with the progress of computer, network and communication technology, the e-commerce promotes the integration process of economic globalization. The e-commerce is paid more and more attention by governments because of the remarkable influences for domestic economies. At the same time, it has posed a severe challenge to the tax system and tax policy for all countries in the world because of its digitization, virtualization and hiding. Affirmatively, the development of our country's e-commerce will be better and occupy an increasingly important position. So, it has been becoming an important research topic how to protect the healthy development of e-commerce and make full use of tax role of macro-economic regulation and controls, speeding up the research of tax system and tax policy, having our economy occupy the vantage point during international competition.This dissertation is made up of four parts. The first part gives the meaning of e-commerce, characteristic, classifying and development status of e-commerce of our country. The second part expatiates on the further influence of our present tax system because of the development of e-commerce from four aspects of the meaning of tax policy, the basic principles of our tax, our existing tax legal system and tax policies combining the principles of public policy. The third part explains why our tax policy is difficult to adapt to the e-commerce from three aspects of elements of tax system, categories of taxes and the links of tax collection and management. The fourth part studies how to optimize the tax policy to adapt to the development of e-commerce combining the principles of system analysis, and then give some constructive suggestion for the tax collection and management system reform.As an emerging and tremendous potential business model, e-commerce is just beginning in our country. Then our taxation departments should adapt a positive attitude in the tax treatment of e-commerce issues. One is actively studying the tax policy suited to the domestic conditions, effectively safeguarding our own interests. The other is promoting the progress of e-commerce. Not allow the policy to become obstacles to its development. We should adopt the following strategy for e-commerce tax policy formulation: First, we should protect the normal development trend for our e-commerce. Second, we should accelerate construction of tax information; improve the quality and efficiency of tax collection and management. Third is to improve the tax laws and regulations, strengthen the management of VAT (value-added tax) , increase taxation of e-commerce research efforts, formulate in line with e-commerce tax system and policies of domestic conditions as quickly as possible. Forth is to strengthen international exchanges and cooperation, draw on the measures and experience of e-commerce about other countries, promote the health development of our economic.