A Research On Four Issues Of China’s VAT Law Under E-commerce Conditions

Under the background of rapid development of Internet technology, E-commerce challenges the traditional tax system, and impacts the existing system, such as national tax revenue jurisdiction and tax elements. On one hand, the domestic E-commerce transactions continue growing in the proportion of GDP, on the other hand, other countries and regions have been reforming their current tax system to adapt to the development of E-commerce. At present our country is still trying to promote the "business tax to VAT" reform. That means many of the tax objects once belonged to Business Tax are now belonged to VAT. The "taxable services" is also a hot area of the development of e-commerce. It makes that the VAT system in our country is under severe impacts from the E-commerce development, also make it more important our VAT reform in the history.In this article, I attempted to discuss four key areas of the related topic: taxpayers’identification, tax objects, tax jurisdiction and the structure of tax collection and administration. I tried to analysis the current Value Added Tax law system and the related features of E-commerce on the impact of the system, and the reference scope of value added tax and related tax law system in response to the problems and reform, and tried to draw some conclusions and suggestions.