Adjustment And Perfection Of Chinese Taxation System Under Electronic Commerce Circumstence

The development of Electronic commerce in the global context changes the existing economic structure rapidly. As a result of scientific and technological progress, Electronic commerce goes far beyond itself which as a new form of trade with the value. It makes a comprehensive and deep-rooted influence to the whole. It brings a comprehensive and deep-rooted influence to consumers, tremendous business opportunities to the operators, and a new source of tax revenue to countries. But because of their virtual nature such as the invisible nature different from the traditional mode of trade, which brings an unprecedented difficulties and challenges to the character of the existing social system of trade, the transaction forms, the credit system and tax laws. Therefore, the development of e-commerce taxation law and policy has become the important issue which each country must face.In boldface introductory part, the article explains the background and practical significance of the article. On the basis of Summary of the practice at home and abroad, it brings our future research direction. Then it briefly introduces electronic business and law including the meaning, dealing model and character and the development of e-commerce revenue and positive significance. The article focuses on the shock and challenge of electronic business. These include basic principles of the tax law, the tax factor, the revenue impact of legal entities; Right to tax collection, tax management, tax inspectors and other tax collection methods and the challenges of international tax implications. After introducing view and attitude of the developed countries, developing countries and international organizations on e-commerce taxation law point, we compare the analysis of policy action by the parties in an attempt, in order to find out the era of China's e-commerce taxation policy. In the final part of the article, we introduce the policy direction of the current situation in China should adopt. Firstly, we should clarify the e-commerce revenue of china to the principle that taxes should follow, such as the principle of fairness, efficiency, revenue neutral principles and safeguard the principle of national sovereignty. Secondly it introduces the specific recommendations of a perfect system of China's e-commerce revenue, including the tax entities, amendments to the law governing the collection and management of e-commerce related to the improvement of the legal system, to adapt to e-commerce development. To overcome the challenges of e-commerce on the tax collection and management, the article builds up the new model of the collection and management on the base of the center and payment platform for e-business in China and issues related to mode of interpretation so as to ensure the effective implementation of the model. Finally, it concerns e-commerce taxation which relates to the concept of jurisdiction, finding that International efforts to control tax evasion, focusing on the strengthening of international cooperation between revenue to coordinate the international tax issues, in order provide the reference for adjustment of e-commerce revenue to the legal system of China.