Study On Legal Issues Concerning On Tax Collection And Administration Of Network Transactions

The high speed development of the transaction of the network, promoting modern economic life produced tremendous change, in the tax brings opportunity of the tax collection and management to work to bring the enormous challenge, the current tax collection pattern and means for transactions on the network appear, no legal basis in the premise, the tax authorities can apply existing collection of Taxation, the lack of the tax management result a huge loss of the network transaction tax collection. Therefore, a prospective study and exploration for network transaction tax collection problem has become urgent to be solved. But currently most of the research at home and abroad to stay in the broad-brush solution principled and substantive issues, procedural issues involved in network transactions tax collection is not much, even if there is also a matter of principle is mostly limited to the tax jurisdiction forspecific laws of the collection and management is the lack of a more comprehensive system, in-depth, specific research. In this paper, the author aims to transactions on the network environment of tax collection and management problems are analyzed, based on International Society for network transaction tax collection and management problems, to explore the network transaction tax collection problem solution, build a model, has the practice significance, can effective regulatory network transaction tax collection and management mode. This paper is divided into four main sections.The first part, online trading and management of tax collection overview. Elaborated the network transaction definition, classification, introduced present situation of our country network trade development and the loss of tax revenue present situation, to analyse the significance of network transaction tax legal.The second part, the challengement of the network transaction bring to tax collection management. According to " the law of tax collection and management ", from the tax administration, tax collection, tax inspection and legal responsibilities of the four most elaborated the network transactions in the current tax collection and management law under the main problems facing the.The third part, international comparison of network transactions tax collection policy. introduced many countries and international organizations in the network transaction tax collection and management aspects of experience and measures in our country and the present study situation, elaborated on China’s Internet transaction tax collection legal problems in reference and inspiration.The fourth part, put forward to perfect the legal system of tax collection and management of the trade of the network thinking. To build a set of feasible mode of tax collection and management, the author in the reference data, based on expert opinion, combine our country national condition, put forward the construction of comprehensive governance network trading platform, improve the electronic system of tax registration, electronic filing system, electronic invoice, establishes the electronic inspection system, execute " third withholding tax collection measures " a series of measures, in order to realize the theory achievement to the concrete practice of the effective transformation of.