Research On Tax Collection And Administration Of Electronic Commerce

With the development and popularization of Internet technology, people’s life and shopping way also affected by the great changes have taken place. Because of the limitation of broke through the regional network trading is easier to the flow of goods and services. In a country through the network can be very convenient for consumers to buy other countries to provide music, video and computer games and other digital products, electronic commerce has developed in global sea. Due to the electronic commerce is an emerging trade mode, different from the traditional business mode, e-commerce can trade via the Internet and the many businesses in the world, both to make the flow of goods and services more easily, and reduces the production cost of e-commerce participants, making trade more efficient, and more convenient.But due to the difference from traditional business e-commerce, and tax policy in our country mainly on the traditional business model of specific rules, and for the emerging of different business model, our country legislation did not timely to constraint and regulate, therefore in the field of electronic commerce tax collection and administration and supervision are not perfect, a lot of places appeared that has no applicable laws, rules and regulations to use, which causes the disorder in the field of electronic commerce tax, thus consummates our country electronic commerce tax collection and administration is of great significance. First, consummating our country electronic commerce tax collection can promote the healthy and continuous development of e-commerce.The development of e-commerce although starts late in our country, but in recent years, it is developing faster, and the corresponding to the electronic commerce in our country’s tax collection and management system have not kept up with the steps of development, which will cause huge loss of tax revenue of our country. In addition, as the electronic commerce is developing rapidly in our country, but the relevant regulation is lacking, although in recent years, relevant departments have also made some rules, but because of e-commerce barriers to entry is low, the E-commerce market which has many problems such as product quality, so it is necessary to strengthen the tax collection and administration of electronic commerce, from the perspective of tax on e-commerce market specifications, in the increase of revenue at the same time promote the healthy and continuous development of electronic commerce; Second, consummating the electronic commerce tax collection and administration measure, is also the requirement of tax fairness. Compared with the traditional commerce, e-commerce and the former is the same in essence, both are the commercial trade, but have some differences in the trade form. The present development of traditional business tax collection and management system in our country for the is relatively perfect, but because of the characteristics of E-commerce such as virtuality of e-commerce, paperless and electronic trading information, which make its tax collection and administration of e-commerce face more challenges, and result in that China’s current tax on e-commerce such as online stores basic in the blank area. Because of stores, warehouse cost is lower than the traditional commerce in the electronic commerce, combined with the imperfect tax collection and administration in the field of e-commerce can cause less taxes, in order to pursue the maximization of interests, will cause a lot of stores to the move to e-commerce market, the traditional trading market will cause a big impact. Therefore, for reasons of tax fairness, we should be strengthen the tax collection and administration of electronic commerce, make it undertake corresponding tax burden according to their own tax burden ability and economic level.This paper consists of introduction, text and epilogue. The text is divided into four chapters. Introduction part mainly introduced, the writing background, significance, research status both at home and abroad as well as articles of research methods.The first chapter is about the present situation of our country electronic commerce tax collection and administration which is detailed described. First of all, the development of electronic commerce in our country and our country in order to promote the development of electronic commerce issued by some policy and so on are introduced. Although China’s e-commerce development started late, but the speed of development is faster in recent years, e-commerce transactions is becoming more and more large scale, countries in order to promote and standardize the development of electronic commerce, relevant departments has been issued some regulations and policies. Then from two aspects: laws and administrative rules and regulations which to our country electronic commerce the present situation of the tax collection and administration are discussed. Current "the tax administration law" and other administrative rules and regulations related to tax collection and administration for e-commerce this new trade pattern did not make special provisions, in collects pay taxes to the electronic commerce still carried out in accordance with the traditional trading patterns, we have to admit that under the environment of electronic commerce, this approach is becoming more and more difficult to carry on the effective tax regulation.The second chapter, from “the house of tongtong” and “wuhan first individual online tax case”, analyzes and discusses the electronic commerce about the problems of tax collection and administration in our country, In general, due to the electronic commerce has become increasingly blurred geographical boundaries, a challenge to tax revenue jurisdiction; The characteristics of the electronic commerce the paperless, combined with a large number of the use of financial software in the traditional books, documents management system put forward new challenge; Although e-commerce in trade form is different with the traditional commerce, but its in the two are essentially the same, but our country enterprise or individual to the electronic commerce tax registration made no provisions; In the field of electronic commerce tax returns are different from the traditional business, also reflected in the tax payment main body is difficult to determine and tax mode selection; When the tax authorities for tax inspection, as a result of the secretiveness of e-commerce, the characteristics of the paperless and electronic payment, give tax auditing activities has brought some challenges.The third chapter mainly discusses the international e-commerce taxation approach combed and analyzed. Mainly by the United States, the European Union, India, and the OECD about the e-commerce tax policies, this paper has carried on the detailed analysis and discussion, and the daily summary analysis, tax management policy of all countries, in turn, it is concluded that the international experiences to our country network trading for reference and Revelations of the tax collection and administration.The fourth chapter is the specific concrete Suggestions of perfecting our country’s electronic commerce tax collection and administration. First put forward the perfect our country electronic commerce shall follow the principle of the tax collection and management, on this basis, adhere to the residents, the tax revenue jurisdiction and territorial jurisdiction and jurisdiction of e-commerce taxation management system is also put forward the concrete Suggestions, specific to reform the present tax registration system, a sound system of account books, documents management and the ways to increase tax collection, etc. To establish an effective electronic commerce tax auditing mechanism’s recommendation, think that we should strengthen the professional management of auditing, perfect the electronic commerce tax inspection measures, at the same time also need to strengthen concrete measures such as tax the cultivation of staff quality and ability, to improve the tax collection and administration system of electronic commerce in our country.The fourth chapter is specific Suggestions of perfecting our country’s electronic commerce tax collection and administration. Firstly, put forward the perfect our country electronic commerce shall follow the principle of the tax collection and management, basis on this, adhere to the residents, the tax revenue jurisdiction and territorial jurisdiction and jurisdiction of e-commerce taxation management system is also put forward the concrete Suggestions, specific to reform the present tax registration system, a sound system of account books, documents management and the ways to increase tax collection, etc. To establish an effective electronic commerce tax auditing mechanism’s recommendation, we should strengthen the professional management of auditing, and make the electronic commerce tax inspection measures perfect, at the same time we also need to strengthen concrete measures such as tax the cultivation of staff quality and ability, to improve the tax collection and administration system of electronic commerce in our country.