The Electronic Commerce Tax System And Policy Research

With the continuous advance of economic globalization and rapid development of network and computer technology,the electronic commerce(E-commerce)has become a new commerce model and has been extensively used in the world for its special character of leaping over limit in time and space,convenience and high-speed.Due to the difference from the traditional commerce,which is fictitious and invisible, E-commerce has brought strike to the traditional taxation theories and practices,caused a series of taxation problems,and made the challenge to the current taxation issues such as taxation policy, taxation system,tax collection and administration,tax laws and international taxation principles.As a large country imputing the electronic business,it is very important for our country to deal with the taxation issues on E-commerce as early as possible,prevent the lost of tax and promote the healthy development of national economic.Regarding the taxation issues aroused by E-commerce as the point of contact,on the base of analyzing international and internal taxation ones on E-commerce,the existing theories and policies,and accurately grasping the current situation about the taxation probvems and countermeasures,this paper studies the taxation on E-commerce from the angle of perfecting and bringing forth new ideas in taxation theories and principles,revising the tax laws and systems,solving the problems of international taxation, reforming the model of tax collection and administration and providing some feasible countermeasures and proposes for the solution of taxation issues on E-commerce of our country.