Tax Law Of Electronic Commerce Research

Electronic commerce while promotes the global economic integration, also greatly changes people’s life style. Because of the huge impact, it is necessary to analyze the problem of electronic commerce taxation. Although the international community has produced several different tax options, they cannot adapt to the specific situation of our country, so we cannot use them directly. Therefore, the author seeks to analyze on the taxation of electronic commerce experience at home and abroad, to explore a road of electronic commerce taxation that conforms to China’s economic development.The first part embarked from electronic commerce’s elementary theory, has analyzed the present situation of electronic commerce development, then it elaborated the importance of electronic commerce to the world economics and our country economic development. The part has explained the concept of electronic commerce, respectively, from the perspective of international organizations, various governments and the domestic and foreign scholars, and has discovered the common ground. We divide the electronic commerce into three kinds, which are business-to-consumer e-commerce, business to business e-commerce and business/consumer to administrations e-commerce. The main purpose of the first part is to initially understand the concept and classification of electronic commerce as well as the influence which creates to the tax revenue collection.The second part has analyzed the influence that the electronic commerce brings for the present tax revenue system. First, this part will analyze the opportunity of the electronic commerce development to the current tax system, for example, it has expedited many emerging professions, increased our country’s tax revenue origin, reduced the circulation of products and reduced the taxation cost. Objectively it has expedited our country’s tax revenue collection technology innovation, improved the tax collection efficiency. Besides, it has carried on the opportunity of the international tax revenue cooperation, and promoted international tax system fusion and so on. On the other hand, electronic commerce has also had the bad impact on the current tax system. For example, it has produced many adverse effects to the traditional tax revenue principles, has also had certain influence to the tax revenue collection as well as generated some international tax revenue questions.The third part has analyzed the tax revenue manners of some countries and organizations from international field of vision. The US advocated that it should exempt from tax to the electronic commerce trade, in order to earn huge profits and achieve the global e-commerce market occupation. Because the electronic commerce volume of trade occupies is not very big, European Union advocated that it should implement the temperate tax policy to the electronic commerce, namely collection similar tax for external enterprise and the local enterprise. Then it will not cause the loss itself, but also will not harm the healthy development of e-commerce. Developing country to electronic commerce whether to levy taxes still held the attitude of wait and see. Although various countries to electronic commerce whether to levy taxes cannot reach the consensus of opinion, but has been without a doubt in the future to levy taxation. Then we analyzed several representative e-commerce taxation options, although several kinds of tax revenue plans had the merit respectively, but also had certain flaw, we may use them after the reasonable analysis.The fourth part has analyzed some viewpoints and reasons that theorists to the electronic commerce whether to levy taxes. Combined with the theory discussions, author also made the synthesis ponder about whether to levy taxes to electronic commerce. On the one hand, taxation of electronic commerce is conducive to maintaining our economic sovereignty, increasing our international competitiveness. On the other hand, we cannot implement the new categories of taxes rashly, because electronic commerce of our country is being in the start time. It is advantageous in reducing the tax revenue cost and transforming the economic growth way appropriately. Finally, we have made the analysis separately to the four kinds of electronic commerce, and find out the tax policy to meet their development.The last part elaborated the tax revenue basic principle, the main categories of taxes improvement and the consummation, the tax revenue collection’s innovation and the construction of tax revenue legal framework respectively. This part also requests that we should take the national interest as a starting point under the new situation, reform the main categories of taxes and the tax revenue collection way, then by the legal form determined that causes our country electronic commerce tax revenue legal framework to be more perfect.This paper utilizes the methods of the literature search and the induction research unify. It had pondered the subject matter existing electronic commerce tax revenue aspect of our country, in order to construct the electronic commerce tax revenue legal regime that consists with our national conditions and laws of the market.