The Legal Environment For Chinese E-commerce Taxation Legislation

With the popularity of the Internet and computers, the e-commerce developed rapidly in the world. Through e-commerce transactions, will no longer be subject to space and time constraints, producers and consumers in a direct trading relationship, can save a lot of human and material resources. Despite a late start of e-commerce, rich in resources and demand, e-commerce transactions in the economy account for a large proportion of the total, more and more corporate and personal have joined the e-commerce trade ranks. E-commerce is featured by its flexibility and virtuality, on the one hand , it provides a convenient and efficient trading platform to the corporate and personal, on the other hand, it also posed a challenge to our current legal system. E-commerce is still in a blank tax legislation and tax regulation of the national economy as an important lever, played the role of the protection of national fiscal revenue and economic stability, the role of operation. The legal system of the blank e-commerce taxation of electronic commerce is bad for the healthy development of the economy. The conduct of e-commerce taxation legislation can't do without healthy external legal environment, relevant departments can clear the way for e-commerce taxation legislation by developing and perfecting the law. So the improvement of e-commerce taxation legislation and the perfection of relevant legal aspects are becoming an important issue. The thesis is based on the concepts and features of e-commerce analysis, combine e-commerce development status, specific analysis of the positive role of e-commerce tax legislation, tax legislation in the periphery of the current legal environment for e-commerce analysis, propose suggestions on establishment of an e-commerce legislation favorable legal environment.The first part of this text mainly expounds the concept and characteristic of electronic commerce development present situation domestic and abroad, introduces the basic theory of electronic commerce development present situation, establishes the theoretical and realistic basis. The second part of this article aims at analyzing the importance of e-commence tax legislation and legislation faces difficulties. From tax principle and macroeconomic regulations and construct the society ruled by law, perspective analysis tax legislation of necessity in the grander scheme. For facing of the issue, mainly introduces the solution of e-commerce taxation problem, not suitable for the existing tax system and new institutional key to solve several aspects of problems, such as: tax subject of categories of taxes confirmation, determination, the tax revenue jurisdiction determine and tax collection of related problems. The third and fourth part in this paper is the main part, respectively expounds e-commerce taxation legislation currently and the periphery of the legal environment and shall have the legal environment. The two parts puts forward e-commerce taxation legislation should possess the periphery of the legal environment of several key elements through the analysis of the present situation in e-commerce taxation legislation as center. The author of this paper will combine the key elements of peripheral legal environment and e-commerce taxation legislation, possess legal environment of the key points of electronic commerce taxation legislation.