The Research On Turnover Tax Collection Anagement Issue In The E-commerce Environment

With the rapid development of e-commerce in the world, the current turnover tax regime and management system objectivelyhas been difficult to adapt to this new form of business.The emergence of electronic commerce has led to a certain extent loss of revenue, so it is necessaryto improve the existing turnover tax regime and management system.Compared with the traditional business, the E-commerce isglobal, virtual, privacy.The thesisanalyst the impact of electronic commerce onthe tax elements, the types, and the management process of the turnover tax.The thesis point out thedesign of e-commerce turnover tax management mode need to follow the principle of tax neutrality, the principle of tax efficiency, the principle of based on the current tax system and the principle of national tax sovereignty. Under the overall framework of principles above the thesis design the management mode of the turnover tax torespond tothe impact of e-commerce on the turnover tax, and the key technologies is to set up an e-commerce center of e-commerce transactions, monitoring and implementation of e-commerce and the taxes automatically withheld system. At the same time, the thesis designs the e-commercestamps card business processes and e-business turnover tax audit program to match with the turnover tax management mode.Finally, the thesis suggest a detailed description of supporting measures to the e-commerce turnover tax management system, including improving existing laws, to improve the existing turnover tax management system, to improve the quality of tax officials and to strengthen e-commerce international tax coordination and cooperation.Now the related research literature on e-commerceare concentrated on the problem of whether taxon e-commerce, and there is a serious lack of research on e-commerce tax management system. So this thesis focused primarily on how to response the impact of e-commerce on the turnover tax with designing the turnover tax management system. In this thesis, the design of e-commerce turnover tax management model is based on the current mode of management system, monitor of e-commerce transactions through the control of "funds flow" in the online trading, and request Internet banking withheld e-business turnover tax for the transaction in order to deal with the impact of e-commerce the new forms of commerce on the current turnover tax management system. However, the level of knowledge and practical experience of the author is limited, the thesis onlygive a preliminary study on e-commerce turnover tax management system, and the in-depth study need to be carried outin the future.