Electronic Commerce Tax Subject Recognized Legal Problem Research

Electronic Commerce refers to using the Internet, telephone, fax, electronic exchange of technology, and other transactions, the trading process network, electronic, digitization. With the advent of the Internet, e-commerce technology development into high-speed development period. This is a national financial provided new sources of tax revenue, but because the legal system, and the lagging in lack of this new form of trade regulations, and to enable e-commerce will become a tax of vacuum zone, its development is not only not increasing tax revenues, but because he did not pay taxes in advance, competition on the starting line, the repression of the traditional mode of trade development, undermine the fair tax. In the meantime, some commodities by entities into forms, type to the virtual model, such as paper quality books change e-book, this is a form of change and directly affects the circulation tax is determined to continue with value-added tax, a tax that is still recognized as a business tax, and will be put to the test as well as the law on this matter. In all of these tax implications in the study of the subject, I am of the opinion that, payment of taxes, the premise finds that taxation only accurately identified the main, in order to determine types of taxes, tax rates, taxable kind of tax forms, should be tax deductible for tax administration, and for laying the foundation, tax collection.This step-by-four-part of e-commerce Tax main issues. The first part deals mainly with forms of electronic commerce, in the development of our country, and the distinction between traditional trade patterns and the impact of our tax laws. Part2provides a summary of international taxation of electronic commerce, the attitude of self-sovereignty, economic, tax revenue, and have made a variety of responses to my similar conditions may draw on our country’s national or regional, with reference to its practices and develop our e-commerce taxation laws. Part3of the current taxation system in our country pointed out that, in the face of inadequate e-commerce, especially when tired. New merchandise way to break up the value-added tax and business tax, the absolute distinction between original tax theory has not adapted to the e-commerce. Part4of the tax system, tax services, tax training of personnel in the proposal, and many other aspects of the legislation, the Government, in the hope that the ideas and talent to be able to keep up with the pace of developing electronic commerce.E-commerce is the future trade a major mode of taxation systems, we should.not impede the development of electronic commerce, taking into account the maintenance tax sovereignty and equitable taxation. How to accommodate2persons, legal scholars, government agencies have had to become one of the issues. This article from the tax practice, and puts forward some recommendations for settlement, the Greek Cypriot to develop e-commerce taxation laws a reference.