Study Of E-commerce Tax Collection And Legal System

Net economy and electronic commerce is an irresistible tendency in the procedure of scientific and technical development and economic globalization in 21st century. Because of the different characteristics from traditional trade method, E-commerce challenges current tax collection and administration, which is based on the traditional tangible merchandise. Hence, the problem of taxation in the electronic commerce has become a task to be settled urgently in taxation rules in all countries, and has caused the increasing attention of governments. But the most internal and external researches only confined to the wide solve the fundamental and entity matter., not mainly deal with the question of taxation collection ground rule, and the researches which are involved in the field about taxation collection are mainly localized in the principle question about taxation collection jurisdiction, their suggestions were also lack of all-sided systemic in-depth and material study about electronic commerce. Under above circumstance, this article tries to complete and by the numbers aim at the problem of law of tax collection and administration, and wish to do some help to the theory development and legislation practice in this field in our country.Removed the foreword and the speech, the article is divided into four parts.Part one : Correlation conception, problem explains. Based on brief introduction the concept, business form and character of Electronic commerce, this thesis focuses on the choice and challenge of electronic commerce to the tax collection and administration in our country.Part two: The theory basement of taxation collection and administration rule to electronic commerce. It mainly run on tax law basic principle , revenue dominion theory, power and cost theory, theory of system variance.Part three: The international review of electronic commerce taxation collection law system. On the basis of depicting the measures and views taken by the developed countries, Developing countries and some world organizations to the E-commerce tax, this thesis has integrated judge the different point of view.Part four: Under electronic commerce circumstance, revenue law's actuality and consummate in our country. It makes a thorough research into the tax policies and practice on electronic commerce in our country. It provides the thought and primary of the law of tax collection and administration in our country to electronic commerce, and attempt submit the step for perfect electronic commerce revenue law.In the methods of research,this article pays great attention to the integration of the theory and the practice,using various methods such as empirical analysis,standardized analysis,comparision analysis.Law-economic and law-society reseach method are adequately used in this article as well.The innovation of this article is give in-depth theory study on the law of tax collection and administration . And limitation is because of the electronic commerce with many technology content, and the penman limited in theory and learning, the penman only submit some shallow suggestions for perfecting law of taxation collection and administration under electronic commerce, all these suggestions may inevitable have some juvenility .