Research On Electronic Commerce Tax Collection And Management Problems

With the development of the world, the progress of science and technology, the Internet has become an important part in our life, at the same time with the emergence of electronic commerce; make people’s lives convenient a lot. He not only changed the traditional way of shopping, ideas, and also the traditional functions of the government, the legal system have a huge impact.Combined with China’s national conditions, the electronic commerce starts late. But look at the current development speed and the development prospect of e-commerce is very worth waiting for. In the later in the process of social and economic development, e-commerce is bound to play a huge role. Now, our country electronic commerce tax collection and administration is far behind the development of economy. It’s not conforming to the standard of tax collection and administration in our country.The particularity of e-commerce makes the current tax collection and administration system for its no longer applicable, should be perfected. We need to combine the particularity of e-commerce, analyzes the existing tax collection and management system, the research. Make it adapt to the characteristics of electronic commerce in our country, and then proposes the solution to solve the problem of China’s e-commerce tax collection and administration of the solution.The research method of this article is mainly empirical analysis and comparative analysis. Ask questions, analyze and solve problems as main research idea of this article. On the content:From the concept of e-commerce, types, characteristics and development prospect of such as analyzing the tax collection and administration of the electronic commerce. Focus on the current tax collection and management present situation in our country. Analysis the problems existing in the electronic commerce tax collection status. Than, through the electronic commerce tax the necessity and feasibility to study the two aspects of the problem. Describes whether has tax B2 B and B2 C e-commerce mode, or disputes on whether tax and regulatory loopholes of C2 C mode has necessity and feasibility of tax. At last, build operable e-commerce tax management system. It is divided into five pieces. The first piece is the particularity of e-commerce. Analyze the problems of Electronic commerce particularity, and then to the particularity of perfecting the system of tax collection and administration of Suggestions. The second piece is the perspective of the nature of tax collection and administration. Through the analysis of the essence of tax collection and administration, including the books of the tax registration, certificate, withholding, invoice and tax assessment system, to perfect the already existing system, in order to adapt to the electronic commerce tax collection and administration; The third piece, from the perspective of the law. Through the analysis of the importance of tax collection and administration law, points out the necessity of perfecting the legal system of electronic tax collection and administration; Fourth, from the perspective of the technology. By analyzing the advantage of the information construction and talent pool construction, put forward to the attention of the normalization is essential; 5 pieces from draw lessons from foreign experience, combining the situation of our country. Analysis method in foreign countries, thinking electronic tax problems need attention in our country.In conclusion section, the author according to the analysis of this article summarizes the conclusion, contributions and deficiencies.