| With high-speed development of the information technology of the network and economic globalization, e-commerce based on Internet develop rapidly, and has caused the deep change of the marketing way in the field of circulation. E-commerce is regarded as the main trade mode of commercial exchange of cybereconomy era, it is not limited by space-time restriction , region restrain and formality threshold, is becoming information power and new growth engines of economic development day by day.In the world, e-commerce has changed the traditional social mode of production greatly, has bring the enormous economic benefits to enterprise, has brought the opportunity to taxation of various countries, and brought difficulties to the tax collection and management too at the same time. The rapid development of e-commerce, proposing assaulting and challenges, such as traditional tax revenue system, taxation principle, taxation key element and state revenues jurisdiction followed for many years to people ,etc, the tax revenue loss question of online trade is outstanding day by day. Though e-commerce of our country is still at the starting stage, we must catch up forthwith , face the challenge of the taxation brought by e-commerce actively, use external experience for reference actively, combine the actual conditions of our country, confirm that accords with the e-commerce taxation principles of the national conditions and levies and manages , checking the mode, should avoid the loss of the tax revenue, as well as promote the sound development of e-commerce actively.This article attempts to proceed from angle of China, to analyse electron commercial trade activity might levy and manage impact and influence that the way causes , to China current international tax revenue legal system , tax policy to investigate, and combine e-commerce the present current situation of the development and future trend in China, principled stand and corresponding countermeasure in tax collection and management. |
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