Research On Tax Collection And Administration Under Electronic Commerce

With the economic globalization and the swift development of modern information technology, electronic commerce, which has been stimulating our country's economy development, brings about certain effect on tax collection and administration. In particular, lack of law and regulation in some tax areas has led to many problems of tax enforcement, while the asymmetric information between tax authority and subject of electronic commerce has given rise to great loss of tax revenue.From the perspective of tax authority, the thesis analyzes the specific factors and elements of the tax collection and administration influenced by electronic commerce. By learning from the tax policy of other countries and taking into consideration of the interests of all parties, it presents a whole set of solution to tax source management of electronic commerce, including: Creating of network tax authority to resolve the problems of vertical and horizontal relationships management of tax authority; Specifying the online taxpayer of electronic commerce to plug up the tax leak; Focusing on monitoring information flow, and putting forward new proposal on e-commence tax source; Putting forward a new online pattern of tax law enforcement to solve the problem of taxpayer's management of electronic commerce and strike a balance between efficiency and equity.The content of the thesis includes five parts:Partⅰ,"The Introduction,"introduces the background of the topic, and the significance and the structure and the methods of the thesis.Partⅱ,"The Briefing of Electronic Commerce,"explains the features of electronic commerce with comparison to the traditional trade, analyzes the effect of electronic commerce on tax. It then explains the operational process of electronic commerce, and specifies the behavior features and key processes to provide proposals for the tax collection and administration of electronic commerce.Partⅲ,"The Effect of Electronic Commerce on Tax,"analyzes the effect of electronic commerce on tax principles and provokes the thought on the necessity and feasibility of tax collection and administration on electronic commerce. By analyzing the effect and reasons of electronic commerce on tax system, audit pattern, it tries to shows the basic elements and key points of the dilemma of tax collection and administration.Partⅳ,"The Analysis of Electronic Commerce In tax Administration and The Solutions,"which is the key part, compares the different opinions of the tax issues of the electronic commerce in several countries, discusses the legal support and model adjustment of the tax collection and administration of the electronic commerce. It puts forward solutions to meet the need of the tax authority on the aspect of operational level.Partⅴ,"Tax Administration Process Construction of Electronic Commerce,"starts from the practice to construct the main process of the tax daily management, turns the theoretic results to enforceable measures, which include how to handle tax registration, tax returns and invoice management.