The Legal Regulation On Electronic Commerce Tax

With the development of internationalized economy and the boom of computer science technology, Electronic Commerce obtained the rapid development. It adds unlimited vigor and vitality to the 21st century of the human society. It is the best way of Internet to release its inexhaustible potentiality and the best choice to carrying knowledge-economy in the information ages. In a word, it is the best way of the globalization of the world economy. From the macroscopic sense, electronic commerce is changing our life. It makes human society from a labor-intensive nature-based economy to a capital accumulation based on the industrial economy, and then develops to a mental information-based economy era. Electronic commerce creates enormous wealth and opens new resources of tax revenue. At the same time, electronic commerce business is also a revolution to the traditional forms. With its own unique high-speed mobility and digital , high-speed innovation and virtual, highly invisible and hidden, impacts the traditional tax theory and practice, triggering a series of tax issues ,posing a severe challenge to the existing tax policy, tax system, tax collection and management , tax law and international tax rules .Therefore various countries are taking active measures and trying to relax incompatibility symptom of tax revenue structure that electronic business brings, in order to strive for the initiative in the word electronic business tax revenue legislates and obtain the economic benefits from it. This article is to analyze solutions in order to offer reference to promote and perfect our country's system. The article is divided into four parts.In the first part, the essay is to discuss common questions of electronic commerce tax collection .Through the introduction of the basic conditions of the electronic commerce for the back of further legal issues on electronic commerce taxation. Firstly, define the connotation of the electronic commerce, and then detail the operation of electronic commerce revenue model and its impact on tax collection, the characteristics of electronic commerce taxation. Finally, clarify the norms of the legal significance of electronic commerce taxation. In the second part, the essay is mainly analyzing the influence of the electronic commerce to the existing taxation system. Through the electronic commerce gives the opportunity and challenges to the existing taxation system to discuss the problem and causes of these problems. On the one hand, electronic commerce gives the current taxation system some opportunities, it provides new potential sources of tax revenue, expands the existing sources of tax revenue, reduce the tax cost, promoted the modernization of tax administration and international tax cooperation; On the other hand, electronic commerce also gives the existing taxation system some enormous impact and influence on the basic principles of taxation, the present tax regime elements, the Government of levy, tax collection and management and inter-State tax problems .In the third part, the essay is mainly introduce the opinion on electronic commerce taxation and the selection of our taxation policy. By introducing the theory of community and international opinion in other countries and regions on the practice of our country, proposed the Selecting of electronic commerce taxation policy proposals - the recent tax-free, long-term tax strategy. This is in the view of the current theoretical circle divided into two parts-tax allocation and tax-free allocation, also, different country considered their own country's benefits taking different approach .so, our country should conform to the Chinese national conditions to formulate our own development policies, by doing this not only hindering the development of electronic commerce without compromising the country's tax benefits, guaranteed revenue. It is the best of both worlds.In the fourth part, the essay is mainly talked about whether to impose new tax on electronic commerce. Through the introduction and evaluation of the imposition of new tax program, combined with China's national conditions and the actual tax collection and management, the non-imposition of new tax proposals was put forward .Also, put forward in accordance with the specific circumstances of electronic commerce, the implementation of differential treatment, sub-type of collection and management of advice.In the end of the article, the author mainly concentrate on regulation propose of electronic commerce taxation. This part is contained three main aspects, that is, from the beginning of the legal consideration of electronic commerce taxation theory, put forward the suggestions on speeding up the legal system construction and strengthening tax collection and management of our country's reform, in order to protect the electron commerce tax legal issues can be successfully resolved in our country.The article adopts comparing with, real example analytical method, etc. And investigates the policies of various countries and main international organization. Form the right angle the author analyzes electronic business tax revenue legal structure than should be adopted, and proposed the countermeasure of our country according to the relevant system defects in our country.