Electronic Commerce On China’s Current Tax Impact Countermeasures

Electronic commerce in China started relatively late, but its development speed and attract people’s attention, the traditional commercial entities have a huge impact, many traditional industries in the competition gradually lose advantage, or even be eliminated. At the same time, electronic commerce has impact on the existing tax law system, it brings many difficulties to the enforcement of tax authorities. Events through the electronic commerce tax evasion in this situation continue to emerge, the tax base erosion gradually.At present, the problem caused by the tax for e-commerce, researches at home and abroad, but most of the studies focus on whether to tax, tax principle, tax agents and tax object definition, identification of a permanent establishment in the international tax jurisdiction, macro issues, for the electronic commerce involves elements of the tax law of the tax law as the core of the problem, very little for a comprehensive study of the problems of tax law enforcement, problems still exist. By analyzing the elements of the current tax law by the impact of electronic commerce, causes that impact is:lag means of enforcement legislation and law enforcement authorities of tax and related legal, business model innovation driven changes in economy and society, and lead to the existing tax law predicament, the lack of effective communication and coordination mechanism of social in many areas, which could not be effective tax supervision.According to the root of the problems, analysis and reference of foreign legislations, combining the actual conditions of our country, we can take the following measures to improve:(one) all legal norms in the aspect of legislation can be involved in the field of e-commerce into national legislation planning, co-ordination, to develop in line with the relevant laws and regulations prospective actual development of electronic commerce in China. In the relevant laws and regulations formulation process, take the law as the foundation, fill gaps and lack of investigation, content expansion, to achieve effective objective;(two) through the establishment of electronic tax in accordance with the characteristics of e-business registration system in law enforcement, the implementation of the electronic invoice, construction measures of tax collection system to perfect legislation modernization;(three) in terms of comprehensive measures to strengthen the construction of society from social basic information network, the integration of various resources, coordination mechanism to build smooth, establish the national unified credit management system perfect. Through the combination of measures, the tax authorities for effective tax supervision for electronic commerce.