Status Analysis And Development Strategies Of E-commerce Taxation

With the rapid development of E-commerce, not only the opportunities but also the challenges have been brought to current tax collection and administration system in our country. The emergence of E-commerce imposes rounded challenges for current tax system and the mode of tax administration. It is an important task for tax workers to improve the level of tax collection and administration, execute the policies of state and the tax law, and keep a good relation between tax administration and E-commerce.In this paper, the developing status and countermeasure of E-commerce tax as the corresponding points, connecting the characteristics of operation and process of trading on e-commerce, the challenge of current taxation and management of electronic commercial affairs. The status of E-commerce tax will be summered according to the gross development and application level, achievements in establishment and issues. Facing these issues of E-commerce tax, the solution based on national policy and informationization, the specific measures and steps for implementation are proposed, pointing out a feasible way for management of tax collection. In the direction of national policy, these policies, which are carrying out the institution of law about management in tax collection, improving current system of tax registration in E-commerce, standardizing the invoice of E-commerce, and verifying the address of commercial organization can be put forward in this paper. In the direction of informationization, the status of tax informationization on E-commerce is analyzed to know existing issues of tax informationization and it influenced on E-tax. Based on the unitary plan for the system of E-tax, E-tax system based on E-commerce can be built.