A Study On China’s E-commerce Administration Of Tax Collection

The rapid development of the internet technology has promoted the development ofthe electronic commerce with an unprecedented speed. With the incomparable virtues that thetraditional trading doesn’t have electronic commerce is having the market more and morequickly, larger and larger. The turnover of electronic commerce is rising year by year, and thistrend will continue in the next period of time. Such a huge market can also bring anunderestimated huge tax revenue. Tax collection is an important source of national finance, sorealizing stipulated in the law is an important means to ensure the steady growth of state tax.The rapid development of this new emerging e-commerce transaction mode is challenging thecurrent tax collection law system. The existing tax collectiong system largely can not conductan effective management on electronic commerce. With the inelasticity between thembecoming more prominence the tax evasion is very serious. Therefore, it appears increasinglynecessary and important to complete the supervision system of electronic commerce taxcollection.This paper is based on the tax justice theory and the optimum taxation theory. Thepaper analyzes the present e-comemerce tax collection in our country and points out theimpacts of e-commerce to the current tax collection. At the same time on the basis of widelyabsorbing other countries’ mature theories and experiences about e-commerce and our ownnational conditions the paper proposes its own views on how to complete our country’selectronic commerce tax collection and administration.