Study Of E-commerce Taxation Law System

Electronic commerce, with its unique predominance, integrates information flow, fund flow and flow of matter and increases commercial efficiency and social productivity in large scale. Bringing about great wealth and a new tax revenue source,it also exercises great impact on taxation jurisprudence. Implemented on internet,electronic commerce turns out to papedess, boundless and virtual, which is different from traditional commerce. The elements of tax law such as subjects, objects and categories of taxes change dramatically; thereby the traditional tax law does not apply to electronic commerce and valid revenue levy is hardly realized according to traditional tax law. In this paper, the author analyses the weakness of taxation jurisprudence concerning electronic commerce and puts forward measures to perfect the taxation jurisprudence of china, in which practices abroad are referred to.This paper consists of three chapters. The first chapter is on the development of electronic commerce in china and its impact on tax law. Although Electronic commerce in China got off the mark later than other countries and has a small proportion in the total value of electronic commerce worldwide, it has shown its great potentialities. In 2000, the turnover of electronic commerce in China is only about eight hundred million RMB, while, in 2004, it reaches 44 billion.Electronic commerce are favored in China for the sake of convenience, economy as well as immediacy. Therefore, more and more enterprises, taking advantage of internet, launch their business operations in China, for example, eBay and Alibaba.The Virtualization of e-commerce breaks away from the limitation of time and space in traditional market. The marketplace, sales force, merchandise, contract and even capital are fictitious, which is a great challenge to the active rationale of Tax Law, Material Law of Revenue and Law of revenue Levy and administration.The second chapter is devoted to the practice in electronic commerce taxation law abroad and its value for China. A survey of studies on the electronic commerce taxation in the United States, Canada, European Union and OECD is conducted, based on which their common ground and diversities are summarized. Besides, the social background and causes resulting in the diversity are accounted. As to China, the author believes that the Neutrality Principle has to be sticked to in tax law, and neither new category of taxes nor added taxation be introduced. In the long run, electronic commerce is to be taxed, especially the customs duties; at present, the taxation can be deferred or certain tax privilege be provided in order to promote electronic commerce.In the third chapter, the author gives her proposals on the constitution of electronic commerce taxation jurisprudence. On the basis of a survey of electronic commerce and its taxation, the author puts forward the measures of constituting electronic commerce taxation law, concerning the general principle, quality of taxation objects, legal status of electronic invoice, register system of electronic taxation, standing body as well as inspection of taxation affairs.