China E-commerce Tax Collection And Management Of Research

With the development of network and communication technology, e-commerce rises rapidly in the world, and quickly changes the traditional economic operation mode. E-commerce has become a powerhouse of economic globalization. Currently, e-commerce in china grows rapidly, and turnover in 2007 hit 2.18 trillion RMB with the growth rate of 66.95%.As a new type of commercial mode, e-commerce's distinct differences from traditional commerce such as openness,virtualization and computerization have brought a lot of new problems that strike various aspects of world economic management. Therefore this dissertation, with the e-commerce taxation problems as its subject, is written to analyze the actuality of e-commerce taxation in china, present some constructive proposals for the reformation of the tax system and make some useful explorations.This dissertation is divided into five parts. Part one is the guide which introduces the background, contents and significance of the research. Part two studies the formation of e-commerce and its characteristics and sorts, and expatiates on the e-commerce actuality and development tendency in china. Part three analyses the predicament of e-commerce taxation and its Origin from the angles of taxation substantive laws, tax collection and management system, international tax avoidance. Part four reviews the e-commerce tax polices of different organizations and countries, then through comparative analysis of e-commerce tax policy between developed and developing countries, we can find their commonness, in order to learn their experience. Part five puts forward the principle we should obey to develop the tax collection and management of e-commerce, and proposes the suggestions and countermeasures in the respect of taxation substantive laws, tax collection and management and tax staff members' qualities, etc.