Research On The Legal Of Taxation In Electronic Commerce

Throughout the ages, our life style has changed a lot. The artificialization of ancienttimes has also changed into automation which is attached to the fast development of electrictechnology. In our modern times people can enjoy the new electric life remaining within doors.Automation means the information process which contributes to the booming of electronicbusiness and enlarges the room for the development of it. It is not a coincidence but inevitable.Here are the reasons for its fast development: First of all, the electronic business developmentis answering the call of globalization. What’s more, the development dues to the fastdevelopment of information. Then, compared to the traditional trade, the electronic businesshas the advantages of low costs and high efficiency. Last but not least, all governments havestrongly and consistently support the development of electronic business. All the subjectiveand objective favorable factors contribute a lot to its development too. In turn, itsdevelopment makes the economics booming throughout the world, speeds up the developmentof international trade and increases the profits of companies. But form another perspective,the globalization and visualization lead to the reduction of trade volume. Besides, legislationsand regulations related tax still remain blank. All of these mentioned lead to the wastage oftaxes. The wastage of taxes will directly reduce the national finance and does harm to theallocation of resources and the self-development of electronic business.Electronic business has changed the direction of business development, and tightens theconnection between domestic enterprises and the world market. The existence of electronicbusiness is common and popular around the whole world. But due to the difference betweenvirtualization and traditional trade, we should treat the law issues in electronic businesscarefully and differently, so the taxation in electronic business is an issue which is well worthour attention. Only by solving this issue and setting up adaptive law system can we give itmore developing space to perfect the system. But how to create a fair and orderly atmosphereis key to the development? Based on this question, the text chooses the law issues ofelectronic business as the topic aiming at analyzing the current situation and promising futureof electronic business. It also aims at giving practical solutions and exploring a healthier andquicker way to developing electronic business. Improvement taxation on electronic system will help increase revenue, optimize the allocation of resources, and promote the developmentof e-commerce itself.The method to research in this article is: First of all, it elaborate the theory ofe-commerce and tax. And then deeply analyse the difference of the tax policy in differentcountries refered to the theory in china and the status quo of e-commerce taxation whichstudied by the researchers come from China, the EU member states, the United States andother countries. What’s more, it will discover the issues of tax system and tax collection whichare possible existed in the electronic business. Last but not least, by paying close attention tothe new development and new dynamic of practice and combining with the ConstitutionLaw,Tax Collection and Management Act, it will make use of the research methodscombination of theoretical analysis and comparative analysis to further study and comprehendthe shortages in electronic business tax system, and propose some reasonable as well ascomplete solutions, all of which lead to set up a more perfect electronic business tax system.This article begins with the basic law theory of electronic business, the analysis of electronicbusiness significance stresses the importance of electronic business. Then the article showsthe different views towards electronic business from other countries. After that, it reveals theproblems existing in the current business tax system and electronic business. In this part, itcomes up with the discussion over whether there is an argument on taxation on electronicbusiness. But this part shows its obvious opinion that taxation on electronic business isreasonable and explains the reasons to prove the necessity of taxation on electronic business.The last part of the passage perfects and improves taxation on electronic system according tothe practical situation in our country. It also considers the trend and demands of modernglobalization.