Tax Collection Studies In Chinese E-commerce Environment

With the development of computer networks and the communication technology, the e-commerce has rose rapidly all over the world. The e-commerce has far-reaching impact on the economy of every country. However, it brings about a tremendous impact on Chinese current taxation administration system accompany with the rapidly development of e-commerce. Although Chinese governments have enacted a series of related laws and regulations to deal with the problem, it has little help for the huge discrepancy between the e-commerce and traditional business, but also the imperfect e-commerce tax collection institution. So, with a series of issues of the tax collection and managements, such as the tax jurisdiction, tax source management, tax policy, and tax collection and administration system optimization, have been emergence obviously, it has paid high attention to the Chinese governments. Thanks to the vast majority of the experts of taxation are interested on the e-commerce tax theories only, there is lack of the concrete analysis on the each aspect of the e-commerce tax administration.All above, we focus on the taxation administration in e-commerce environment, with a comprehensive, systematic, further analysis of the problems of Chinese e-commerce taxation, while we will propose several practical suggestions on the taxation administration for Chinese e-commerce both in the theory and practice.This paper is organized as six parts as follows:The first part is an exordium. In this part, we will introduce the research background, the significance research, the research thinking and the brief of the main contents with the characteristics and innovation.In the second part, we describe the management theory on the e-commerce taxation administration, including with the prime principles of the tax law, the tax elements, the activities involved, the existing pattern of Tax collection and administration and the sources specialized management theory.In the third part, we illustrate the impacts of the taxation administration of Chinese e-commerce developments. Compared with the traditional business modes, the unique characteristics of e-commerce bring about a series of problems to the current taxation administration.In the fourth part, we analyze the objective problems of the taxation administration of Chinese e-commerce with the impact analyzed aforementioned in the third part.In the fifth part, we make the strategies of the taxation administration of Chinese e-commerce followed with the fourth part.The final part is the summary and scope part. In this part, we summarize the motivation, main work and deficiencies.