| In recent years, with advances in information technology, China’s e-commerce has also been a rapid development. As a new trade, e-commerce not only had a huge change in our way of life, but also to produce our tax collection a great impact. Due to the features of e-commerce,(such as:flexibility, virtual, non-restricted to regional and so on) compared with traditional trade, it existing tax collection mode huge challenge.Firstly, the meaning of e-business and the characteristics of e-commerce transactions have been defined and summarized. And it described the current situation of the development of e-commerce, providing the basis for e-commerce tax issues and policy analysis. Secondly, according to the characteristics of e-commerce, combined with China’s tax collection cases, from the four aspects of taxation principle, taxes and the tax system, analyzes the impact of e-commerce on tax collection. And at the same time, it analyzes the resulting loss of e-commerce tax, transfer tax base, tax audit difficulties, the international tax avoidance increase and other issues. Again, inductive generalization of the foreign policy of tax collection and management of e-commerce, e-commerce is worth our reference proposed tax collection experience. Finally, based on the experience of abroad and combined with the status of e-commerce development and management of tax collection, in terms of the e-commerce tax collection principle, means and system, proposed the recommendations administration. |
