The Taxation Of Internet Industry

With the rapid development of computer network technology，the Internetindustry arises at the historic moment and creates the economic miracle， shocked theworld brought great changes to our world. By the end of June2013，number ofChinese Internet users has reached591million people，an increase of43.79millionfrom the end of2012，the world’s first. The Internet industry as a new thing，like manyother new things，also will encounter all sorts of problems in the development，canalso cause a lot of controversy. Power is from a big Internet industry the Internetindustry in China. The development of the Internet industry changed people’sproduction and life style，the current tax system，tax policy and tax collection andadministration practice， produced a huge challenge. The Internet industrydevelopment pattern and path is different from the traditional industry，the reason isthat the Internet industry has a fast development，influence will guide is strong，thewhole construction machinery wide rang， high technical content， wide influence，etc. Formulate tax policy to promote the development of the Internet industry isuniversal attention by governments around the world，our country also established taxrelated to the Internet industry support policy，but the tax policy system is not perfect，and with the continuous development of Internet technology and industry，many ofthe original policy measures can meet the needs of the development of the Internetindustry requires timely adjust and perfect. Combining with the present situation andcharacteristics of the development of the Internet industry in China in the Internetindustry in China’s tax policy system to conduct a comprehensive carding andresearch，the existing policy on the basis of the analysis and evaluation，so as topromote the sustained and healthy development of the Internet industry in China asthe goal，to encourage enterprises to increase product research and development forpeople，Internet to strengthen technical innovation，encourage the development ofInternet, small and medium enterprises as the main direction，put forward to promote enterprise key technology research and development，the ability of independentinnovation，cultivate new growth points and encourage small and medium-sizedenterprises preferential tax policy of the development of the Internet，have referencevalue to country formulate related policies and measures，to improve the existingInternet industry of our country tax system has important practical significance.In this paper，through the five parts of the Internet industry tax problems arestudied. The first part is the summary of the Internet industry. Mainly expounds thesystem for the Internet industry. The second part is the formation of the Internetindustry’s impact on tax collection. The tax subject and object in the Internet industryis introduced，the influence of the tax collection and administration system，taxjurisdiction，and the risk of tax of the VIE structure was introduced in detail. The thirdpart of the Internet industry tax policy effect assessment. Mainly analyzes the taxpolicy effect of the Internet industry，summarizes the Internet enterprise tax point，canenjoy preferential tax policies，pointed out that Internet companies the problemsencountered in the preferential tax policies，and analyzes the cause of the problem.The fourth part is the typical national tax policy enlightenment and reference of theInternet industry. Drawn up in the United States，the European Union and Japan aresummarized on the basis of tax policies related to the Internet industry，analyzed thetax policy enlightenment and significance to our country. The fifth part tax policyoptions for the future of the Internet industry in China and the relevant Suggestions.Tax policy support to promote the development of the Internet industry is analyzedand the necessity of the principle of tax policy and objectives，points out the directionof tax policy to adjust and perfect the Internet industry in China，accordingly putsforward the adjustment and improvement of the Internet industry tax advice.