Research On The Electronic Business Tax Law

E-commerce as a new way to trade and way of life has been deep into every aspect of our life, electronic commerce rapid development throughout the world. According to statistics, in2012the global e-commerce sales topped$1trillion, the Chinese e-commerce transaction volume reached5trillion, at the same time,the development of e-commerce also produce the problem such as tax problem. Electronic business is constantly changing, the definition is different from different scholars and experts.Due to E-commerce features such as virtual sex, transnational, convenience, that determines the particularity of it in taxation, e-commerce on traditional tax legal system caused great influence, not only influence the tax fairness, statutory, and the main principle of tax, also caused the difficulty in tax collection and administration. E-commerce taxation problem is global, in the introduction it analyzes the United States, the European Union and other developed countries and regions for the electronic commerce tax policy, on the basis of combining with other developing countries in e-commerce. In further introduction and analysis of the current e-commerce in China and the current situation of e-commerce taxation. And on the basis of analysis of our country to strengthen the significance of e-commerce taxation legal system research and the necessary, combining the latest e-commerce tax policies in China and information, for the perfection of legal system of our country electronic commerce tax revenue and puts forward some possible solutions. In the current, our country electronic commerce development is still in the immature stage, we should maintenance the current tax law principle under the premise and don’t separate e-commerce tax be imposed as far as possible. Combined with a variety of industry sectors in terms of e-commerce tax collection and administration of e-commerce taxation regulation, so as to promote the development of e-commerce. For our country electronic commerce tax revenue legal system perfect in the future.