Digital Products Electronic Commerce Taxation Legislation Discusses Countermeasures

E-commerce is a new type of trade, its trade way is the method of traditional trade a change, especially digital products (intangible goods such as application software, audio-visual products, database etc) online trading, its way to trade is very special. In accordance with the existing tax law, in the traditional way tangible goods trade sales (such as copy of the computer programCD), must according to the certain proportion pay the income tax and in thenets is sales (sent) digital production-intangible goods (such as computer program), it is not taxed. Generally speaking, the same items in the traditional sales transactions is taxable, digital products according to the electronic commercenetwork transactions will not levy, this is clearly a barge in tax the principles of fairness, the method of traditional trade is a not treated fairly, is not conducive to maintaining market stability and orderly development. And, to digital products online trading is not tax would also make state tax revenues for loss. Therefore, the digital products e-commerce taxation legislation problem, tofill in the blank of the tax law, and has important theoretical significance and practical significance, the current is an urgent need to study the problem.China is a developing country, compared with the developed countries ofthe information industry, electronic commerce and related supporting enterprise is in the initial stage of development, the network infrastructure constructionis also relatively backward. From the current situation, now does not carry on the legislative regulation, to the development of the electronic commerce isadverse, no electronic commerce taxation legislation, more don’t talk about taxexemption. But from a long-term perspective, the domestic the rapid development of information technology as the network of the economic subject is progressively establish economic status, the digital product as soon as possible the electronic commerce tax legislation, will effectively avoid tax base atrophy, fiscal revenue loss danger. At the same time, if the country to participate in the international tax rules of the system, it may lead to our country in the future of e-commerce transactions in passivity accepts no reasonable internationalrules. From every Angle that summed up, speed up the digital product electronic commerce taxation legislation process, that is the focus of research theory is the objective economic situation of urgent need.Above all, want to establish and perfect the digital products in our country electronic commerce taxation law system, do their own legislation at the same time, and with relevant departments or trade in coordination, such as Banks, industry and commerce departments, etc. At the same time because the electronic commerce liquidity, and build up mainly by the flow of the tax lawsystem mainly. And the related international cooperation also cannot ignore, alone one country tax authorities very hard comprehensive mastery of the multinational taxpayers, the tax authorities, the law only countries departments with,can be truly carried out tax law system. Our country also can be based on this out of the digital products perfect electronic commerce taxation law system. And for some developed countries abroad of digital products electronic commerce taxation legislation of some theoretical perspective and practice, including are worth our country for reference and study, but after all state system,economic system and different many different factors, eventually to our country in accordance with the unique characteristics make applicable to the digital product of self electronic commerce taxation law system.