Study On The Legal Mechanism Of Electronic Commerce Tax Linkage

In recent years, the popularity of the network makes the number of Internet users inChina rising, e-commerce have no longer been well-funded, large-scale enterprises’patents, but integrated into various fields of the ordinary people, for example, life,workand entertainment. When we encounter problems, we will ask Baidu or Yahoo for helpinstead of asking the teacher or book for advice directly, when we go out, the function ofmap has already been greatly weekend, since the network will provide us with the detailsof the travel route and accommodation programs; online shopping particularly the rise ofgroup purchase attracted the attention of many people, and greatly promote the volume ofexpress delivery companies; the entity bookstore is about to be extruded out of the marketby e-books and online bookstore. The Alibaba Research Center released the2011annualnetwork operators study shows that the domestic e-commerce transactions accounted forthe proportion of GDP has exceeded10%last year, to12.1percent, according to the"12th Five-Year Plan” target, by2015, e-commerce transaction volume will reach￥12trillion, accounting for20percent of China’s GDP. If you say that the tax collectionauthorities’ attitude towards e-commerce activities-“indifference and connivance” werea kind of encouragement and support, so now, when e-commerce has been boomingdevelopment and growth, tax collection and management of e-commerce on the one handwill balance the development of network transactions and entities trading markets as wellas achieving tax fairness, on the other hand, can prevent the loss of tax revenue, enrichthe state treasury, and enhance the capacity of China’s fiscal revenue and expenditure. E-commerce tax collection has been imperative.However, the digitalization, information and paperless characteristic of e-commercemakes the tax authorities difficult to fully and accurately grasp of e-commercetransactions, the resulting information asymmetry will often provide convenience for taxevasion in e-commerce activities, we can expect that the risk of tax losing and thedifficulty of e-commerce tax collection will far higher than that of traditional transactions.Tax linkage management system, which is currently being explored in the progress, will just in large extent to solve these problems. Based on the experience of domestic andforeign sources of tax revenue linkage management system, this paper first takes “servethe taxpayers” as electronic commerce tax linkage concept from the perspective ofservice government, and insist on e-commerce co-ordination, resource sharing, as well assimple and efficient three principles; second, builds and improves tax sources linkagelegal system from the level of the constitution, the basic law and other supportingpolicies;again,builds an e-commerce tax coordination platform under the guidance ofthe basic concept and principles, and make an initial tentative plan on the relationshipbetween rights and obligations among tax agencies, industry and commerceadministrative departments, banks, CA Certification Center, and Customs, then initiallyestablished the linkage sources of revenue management system; Finally, establishes antax linkage long-acting mechanism of development from the security of e-commerce taxsources linkage platform maintenance, complex tax personnel training, supervision andevaluation as well as the protecting the rights of taxpayers. Thus makes each partinterlocked closely, looking forward that the e-commerce tax sources linkage legalmechanisms will make a humble contribution to the e-commerce tax collection in thenear future.