Research On Legal System Of Electronic Commerce Taxation

At present, China has entered a period of rapid growth e-commerce. E-commerce inChina’s rapid development of China’s tax system to bring a direct challenge. This article madefrom the following aspects of e-commerce system, the improvement of tax law: the first part,e-commerce legal system of China’s current tax impact of proposed definition of the conceptof e-commerce, proposed the concept of e-commerce should be divided into two broad andnarrow kinds of understanding. As cross-border nature of e-commerce, the virtual nature ofthe subject transaction, the transaction process paperless and electronic means of payment,resulting in the tax laws of our current system would be a serious impact. The second part, oursound legal system, tax entities recommendations. Focus on the transfer tax and income taxlaw from two to discuss its complete meaning. The third part, made in China should be basedon the principle of safeguarding the sovereignty of China’s tax revenue, the "virtual sexprogram permanent establishment" and "consumption-based economies there is the standardprogram," the combination of quantity and quality by up from the taxpayer’s businessactivities identified whether it occurs in our country. The fourth part of C2C mode, thetaxpayer can distinguish between different e-commerce transactions subject to tax collection,respectively, and also set the threshold, did not meet the threshold for the tax body can nottaxed. Thus facilitating the realization of the principle of tax fairness, but also beneficial toChina’s tax authorities for tax collection. Second, I also made the first field of electroniccommerce for VAT and business tax reform, two laws-one attempt necessary. This articleattempts to explore a complete e-commerce suitable for China’s legal system, the road tax.