A Study On Legal Issues Of E - Commerce Taxation

In the 21st century, the rapid development of Internet technology, electronic commerce is produced along with the Internet to a certain stage product, is different from system trading pattern of a kind of new business model. E-commerce refers to the information network technology as the means, to Commodity Exchange as the center of business activities. Can also be understood as the Internet, Intranet and value-added online trading activities by way of electronic trading and relevant service activities, is the traditional commercial activity each link of the electronic and network. Electronic commerce is virtual, paperless, secretiveness, cross regional characteristics, from a pure online information, transfer information to complete the supply, production, sales on the Internet e-commerce virtual market of all business processes, from a closed bank to open the financial system, Electronic commerce as a kind of high efficient and advanced in the field of business trade way to trade, although the speed of its than people with a naked eye in the rapid development, but we have to look positive there are various problems in the process of its development. In these problems, we focuses on the tax legal issues. This article summarizes the current tax law problems under the e-commerce environment, at the same time, through the method of comparative analysis of some developed countries and the hell the government and the Chinese government in the face of e-commerce development in the process of tax law problems to solve some of the law and policy, at the same time, based on its current political, economic and cultural aspects of the situation, based on national conditions on the basis of the advanced experience of other countries, puts forward some Suggestions for solution.Discussed in this article, through four parts:the first part, introduced in this paper, the research background, research significance, research status at home and abroad, and applied to the research method in this paper.The second part, the electronic commerce brings to the our country tax law problems, mainly reflected on the impact to our country tax basic principles and the tax revenue jurisdiction is difficult to determine, e-commerce legal relations of the huge loss of the subject, object, tax and the tax payment place, tax payment term is difficult to determine and e-commerce development process to the tax authorities in the daily management of the impact.The third part, dealing with the comparison analysis on the problem of e-commerce taxation law at home and abroad, introduced the developed countries and some international organizations of e-commerce taxation law, in the face of e-commerce development in the process of the tax law problem solving some of the law and policy, at the same time, based on its current political, economic and cultural aspects of the situation, based on the advanced experience of other countries on the basis of the state of the union, the demand for a solution.The fourth part, the paper puts forward the countermeasures to solve the problem of China’s e-commerce tax laws, on the basis of summarizing the problem based on its national conditions using for reference to the advanced experience of other countries, puts forward some Suggestions for solving:first, to expound the basic principles of tax law; Second, for our country’s tax revenue jurisdiction to determine, for e-commerce to clear legal relationship of subject and object, and from the perspective of the pay system to prevent tax losing. Third, the tax payment place of e-commerce and assessable period, and puts forward some measures to perfect our country electronic commerce tax collection and administration of the program; Finally, put forward a sound and perfect our country electronic commerce tax revenue legal system concrete proposals.