Study On Network Trade Taxation Issues

The world today is dominated by the Internet and mobile networks, and undoubtedly the electronic commerce and network trade are one of the most important parts of it. China joined the Internet in 1994, and the network trade, as the healthiest and most important branch of the Internet industry, began to develop rapidly in our country since 1997. Now China has grown to be one of the big countries in network trade upon a scale, but in the meantime, tax collection and administration under network trade is increasingly becoming a big issue that can't be neglected. We can say that, studying on the causes and solutions of network trade taxation issues has very important theoretical and practical significance for China to guarantee the healthy and benign development of network trade. In the writer's view, because of its own technical features, there exist more serious and complex asymmetric information problems in network trade compared with traditional trade activities, which is exactly the source of all kinds of network trade taxation issues. And if we can use the cybermediaries, which is the emerging kind of intermediaries in network trade activities, to make tax information sharing possible or not, and further to solve the problem of tax collation and administration under network trade is becoming the research point of this paper. And its specific research contents are as follows:The first part introduces the background and significance, the contents and methods of the research, as well as the innovations and limits of this paper. The second part elaborates on the meaning, features, transaction procedures and classification of network trade, also introduces the research status of network trade taxation issues both at home and abroad. The third part elaborates on the new difficult taxation problems in taxation principles, factors of current tax system, tax categories, tax collection and administration, and international tax, which are caused by network trade. The fourth part introduces in detail the present taxation practice under network trade of some representative international and regional organizations, as well as in developed countries represented by the United States and developing countries represented by India, then compares and researches the similarities and differences of their policies. The fifth part firstly presents a qualitative analysis of the role of cybermediaries in solving the information asymmetry under network trade, then makes feasibility analysis by constructing a taxation information sharing model based on cybermediaries, and in the end puts forward relevant policy suggestions according to the analytical results.