Electronic Commerce Tax Collection And Administration System Research

Along with the extensive application of the rapid development of electronic informationtechnology and Internet technology, e-commerce industry emerge as the times require and inthe last ten years of rapid development, the electronic trading, Internet shopping way rely oncharacteristics of the emerging business transaction convenience, flexibility, low cost and isnot limited by space-time, has become an important part of modern consumption mode. At thesame time as a large developing country increasingly open, the field of electronic commercein China has also been a rapid development, especially to occupy the market retail industry ofour country nearly ten percent of the market share in the retail e-commerce. According to theMinistry of Commerce in the first quarter of2014the latest statistics show, China’s retaile-commerce is more than forty percent per year rate surge in many industries, the electroniccommerce has become the main trade way. The rapid development of e-commerce has beenthe world most countries support, this is mainly due to the electronic commerce can promotethe economic development in the region, so the cost is reduced and the inter regional trademore convenient.But electronic commerce in international and regional bring all positive influence butalso can produce new problems, our country electronic commerce development to the taxationsystem brings great impact. Since electronic commerce intoChina relatively late, our tax collection system is mainly aimed at the object is still thetraditional trade mode, however, along with the electronic commerce in the market shareproportion is more and more big, many traditional business enterprises have moved to thefield of electronic commerce development, and China’s tax collection system and the relativelag, this will cause huge loss of tax revenue of our country.Therefore, on the field of electronic commerce taxation voice is more and more high, thisis because not the electronic commerce into tax collection and administration system in ourcountry leads to the electronic commerce further impact on the traditional business areas, toretail for the cases of the same goods in the electronic commerce domain most less than traditional commerce field, the great extent because of the traditional commerce ande-commerce need to pay taxes without the tax burden, which leads to the electronic commercein the market competition is not fair. On the other hand, the electronic commerce in recentyears to occupy more and more market shares and the surge in trading volume, according tostatistics in2013trading volume of electronic commerce in China1.4trillion, the volume oftransactions so much if not for the tax will lead to a huge loss of state tax revenue, so for thefield of e-commerce tax collection and management has been imminent.This paper is divided into five parts to the taxation problems of e-commerce research.The first part introduces the purpose and meaning of this subject the author of electroniccommerce tax collection and administration and the research status at home and abroad, basedon the existing research results at home and abroad on this issue, a more in-depth study in theconcrete. The second part mainly introduces the basic theory of the electronic commerce andthe influence of ElectronicCommerce on China’s tax collection and management system, focused on China’s legalsystem of tax revenue impact and influence. The third part mainly introduces the defects ofour electronic commerce tax collection system and the shortcomings of the current taxationsystem and exist in the field of electronic commerce.The fourth part mainly learn from foreign advanced experience on the field of electroniccommerce tax collection, mainly on the basis of the field of advanced legislation mode USAand EU area. The fifth part of the combination of China’s tax collection and managementsystem deficiencies and foreign advanced legislative experience put forward perfect measuresfocus on the legislative, regulatory, withholding aspects of China’s e-commerce taxationsystem...