Complete E-Commerce Taxation Issues

In recent years, the development speed of electronic commerce is very fast in china. Itis becoming the pillar industry for the economy development of china and has a verysignificant status in china’s trade. With the development of electronic commerce, it isplaying an important role in changing the way of economic growth, speeding up innovationof circulation, stimulating circulation modernization, and accelerating reconstruction ofindustry. However, with further development of the network technology, e-commerce hasbecome a great trend in modern business operation. At the same time e-commerce bringsforth a great impact on the traditional tax levy system, which is based on the background oftraditional commerce, so the traditional tax levy system is now not suited for thetransformation of the present business model. Moreover, with the economic scale ofelectronic commerce expanding, national tax losses will be more and serious. So, it isurgent to speed up the reform of tax levy system, many scholars have studied tax levysystem of e-commerce, but most related research focuses on the question of whether or notto tax on e-commerce, the concrete measures have rarely been offered. Therefore,proceeding with analysis of current tax management system, this paper presents thespecific measures on perfect the tax collection system.In order to promote a healthy and orderly development of e-commerce, ensure themarket sustainable development in order, and ensure the fiscal revenues of our countryincrease fast, this paper discusses the issues of tax levy for e-commerce and try to find amethod to solve the problems in the tax of e-commerce. This paper is divided into fiveparts, and its main contents as follows: The first chapter is an introduction which explainsthe paper’s study background, significance and the thoughtful way and methods; Thesecond chapter is mainly focused on the definition, sort and character of e-commerce; Inthe third chapter, it deals with the opportunities and challenges brought about bye-commerce to tax system; The fourth chapter summarizes present situation of tax systemfor e-commerce in oversea; The last chapter discusses its countermeasure under thecircumstance of e-commerce market economy.