The Research On The Tax Administration Under The E-Commerce Environment In China

With the popularity of the Internet, China has become the world’s fastest growing development of electronic commerce, the development potential of the largest in the country, according to i Research data show, 2014 China e-commerce market scale of 12.3 trillions yuan, a year-on-year increase of 21.3%, and accounting for 19.32% of the total national GDP. The rapid expansion and development of electronic commerce and paradoxically, on China’s e-commerce legislation, tax supervision and so on, it has lagged behind, and provides the way and the mode of payment services of e-commerce transaction mode, special commodity, to the traditional trade based on the establishment of the tax collection system has had a huge impact, tax regulatory issues of electronic commerce are waiting for us to study and explore. In this paper, combined with the tax theory knowledge and business practice, learn from foreign management experience, both data and analysis, combined with the advanced information technology, from the perspective of public administration, combined with China’s national conditions and put forward a series in view of electronic commerce taxation supervision way, to effectively resolve the Taxation management of the tax risk. In this paper, firstly the theory knowledge of e-commerce and tax are discussed, followed by combing and Analysis on the foreign e-commerce taxation management experience, analyzes the present situation of electronic commerce in China and the existing problems, finally through the combination of advanced information technology means to explore the feasibility of supervision and management of tax levy taxes to the electronic commerce. Innovation of this paper is from the perspective of public management, the tax and the electronic commerce theory and the principle of combining, starting from the essence of tax, will be the first frontier information means applied to the supervision of tax in electronic commerce, thus put forward the according to the situation of our country electronic commerce tax administration measures and suggestions.