Study On Issues Concerning Tax Collection And Administration Of Electronic Commerce

With the rapid development of Internet, electronic commerce has been developing vigorously and has become a part of most people’s lives. It not only changes the way of shopping, but also affects the traditional thinking of people, promotes the reform of production module and the way of management, it also produces huge impact to the traditional government function and the legal system.We can foresee that electronic commerce in our country will be more prosperous in the future,and will play a more and more important role in national economic development. At present, electronic commerce tax collection and administration in our country are far behind the development of economy as well as society, they also fail to meet the way of information management tax, this situation must be changed.The particularity of the electronic commerce has enriched the connotation of the commodity economy, the taxation system based on traditional commercial mode no longer adapts to the electronic commerce, should be extended accordingly. So we need to revise and improve existing tax legal system,make it adapt to the characteristics of electronic commerce, and solve the problem of electronic commerce tax.Based on electronic commerce taxation problem’s analysis and institutional construction,and spread it out, in accordance with the presentation, analyze problem and solve problem, the thesis will design the overall framework.Firstly, introduce the present situation of electronic commerce tax collection and administration. From the concept of electronic commerce, development status and classification, and then describe what is taxation,and the objective situation of tax collection and administration in the electronic commerce as a new business in our country.Secondly, analyze the problem in electronic commerce tax collection and administration in our country. On study the characteristic of electronic commerce,such as all-weather, globalization, virtualization, convenience, economy, innovation,and the affect on taxation, detailed analysis the influence of electronic commerce industry policy of the country on taxation, then point out that the current electronic commerce tax collection and administration problem in the legal reasons and other factors.Finally, build an operable electronic commerce tax collection and administration system. This part is divided into three sections:the first is clarify law frame and the basic principles that should be followed in electronic commerce taxation in our country, including legal principle of tax revenue, the principle of tax fairness, efficiency principle of taxation, neutral principle of taxation, tax principle of social policy and tax information principle. The second is the revision of the tax law system, mainly expound the goods and services tax, corporate income tax and stamp tax, make the substantive law to adapt to the electronic commerce. The third is perfect procedural law of taxation, from tax registration, administration of accounting books and supporting vouchers to filing tax returns and tax collection, such tax process should improve one by one; put forward to strengthen the tax information construction’s measures in order to cope with the challenge of electronic commerce; multiple departments should act with united strength, form resultant force to tax collection and administration; to strengthen international cooperation against international tax avoidance,and prevent double taxation.