A Study On E-Commerce Taxation Issues

E-commerce is information under the conditions of new economic activities, has become the global integration of production and organization of an important tool in the allocation of resources to master the initiative to enhance national competitiveness in the growing process played an important role. Chinese e-commerce market turnover as a whole to maintain a stable development trend.Network of explosive e-commerce revolution is bound to bring new tax revenue impact of the transaction subject to occult, the uncertainty of trading locations, quick completion of the transaction and the nature of the intangible nature of certain transactions and other basic material characteristics, So that the existing e-commerce transactions, the credit system, trading system and government has brought many new problems, especially for the current tax policy, tax administration, tax law and international tax rules also brought new problems and challenges. Produce a variety of electronic commerce on tax issues and the impact will ultimately make the existing tax base and tax base change dramatically, if the means of tax collection and tax policy can not synchronize, the taxes will cause a huge loss of state. This paper describes a variety of electronic commerce tax issues, combined with the advanced e-commerce outside the practice with regard to tax issues e-commerce development in China’s response. Therefore, we must face and cope with these challenges, the search for this new business tax effective control measures.