On The System Of Chinese E-commerce Tax Collection And Management

With the development of network, as soon as Electronic-commerce is changing the way of traditional trade and promoting economic development, to our country current tax management system, it has put forward new challenges and requirements, and has caused influence and impact in the varying degree, At the time, China’s taxation system under the environment of e-commerce has also exposed a lot of problems. As such, the efficiency of tax collection and management is not high; the monitoring of tax source is fatigued; the work of tax collection is lack of normative; the tax management, tax collection and tax inspection of electronic business is facing problems due to the paperless e-commerce; and so on. On the base of thoroughly analyzing these problems, the article puts forward the corresponding countermeasures of settling them: first of all we should follow the basic principles of tax collection and management, and not introduce the new tax on Electronic-commerce considered of the reality of our country at present Secondly, on the basis of optimization the model of Electronic-commerce tax collection, we should modify and perfect the tax law on electronic commerce, and appropriately increase the applicable terms. Once again, we should modify and improve the existing tax collection and management law, perfect the current systems of tax management, tax levy, tax inspection. Finally, it should still need the perfect environment to support and guarantee in order to improve the system of tax collection and management.