The Research On The Mode Of The Collection And Administration Of Taxation In Shoes And Apparel Manufacturing Industry

Shoes and apparel manufacturing industry is one of China’s traditional pillarindustries. Over30years after the reform and opening-up, it has won the top place onthe list of production and exportation in this line worldwide. In the environment ofglobalization and the prevalance of the Internet, merchandisers have come to realizethat a new business of low cost, innovation and new transportation is a must forindustrial structure adjustment. Thus E-commerce was introduced into the business asa commercial mode fit for the new times.After a short time, the influence of knowledge-based economy, represented byE-commerce is demonstrated in the line of shoes and apparel manufature. Its merits,such as low cost, flexibility and strong union are gradually coming to the surface.Shoes and apparel has become an important part of the E-market.However, the E-commerce is a double-blade sword in the tax collection andadministration. It has enhanced the development of productivity as well as fluctuatedthe taxation.The reasons are as follows: First, increasing manufaturers have basedbusiness on E-commerce, which is a threat to traditional revenue sources; second，thevirtualization, paperlessness and obscurity of E-commerce has enabled somelawbreakers to evade taxation; third, the mode of taxation fails to catch up with thedevelopment of the booming E-commerce. The city of T, on the West Coast of theStrait, one of the biggest shoes and manufaturing gatherings, serves as a best object ofstudy for such problems in the line of E-commerce.The essay starts with explanations of the concept, traits, background and theoperating method of E-commerce, then with the relatively mature experience ofE-commerce in shoes and apparel producing presents the characteristics and situationin T. Then it brings out the difficulties of taxation with description about the line inhistory, reality and dimension to summarize and catergorize the problems concerned.On this basis, it has combined the traditional E-commerce taxation theories with thetax collection and administration in shoes and apparel industry of T to come up with a new mode of taxation in E-commerce. It has also contributed some ideas in practice.All in all, this essay aims to provide suggestions on policies and to fulfil the tax systemfor a fair and sound environment for this business.