Fiscal And Taxation Policy Support And Standardize The Shenzhen Electronic Commerce Development Research

the electronic commerce as a new engine of economic development in China short ten years quickly changed the traditional commerce, consumption patterns, and vigorously promote the rapid growth of economic and trade and retail commodity economy. But with the development of e-commerce, the industry environment, supporting policy, tax administration and social management of all aspects are presented new challenges. This article from the Shenzhen electronic commerce development of starting, through in-depth analysis of the status of tax collection and management, tax policy and tax loss estimation of the scale of fiscal and taxation, combing the existing problems, and puts forward suggestions to improve the taxation to support the development of e-commerce in Shenzhen. The innovation of this paper is to support the specification of the e-commerce development and suggest some, mainly is: the combination of tax neutrality and fairness, at this stage in order to "increase support, general management and general tax" as the basic principle in the foundation to encourage, increase the formulation and implementation of fiscal and tax policy support the development of e-commerce in the world, standardize the management of electronic commerce tax. The main recommendations of companies and electricity providers electricity supplier platform to establish a quality standard for class three to support key enterprises and business, and increase the tax incentives and financial subsidies to the formulation and implementation of the tax system, improve the classification of C2 C market tax threshold and so on; based on the specifications applicable taxes, tax registration, invoice management reform of new the object of Taxation, on B2 B, B2 C market gradually implement electronic commerce tax source management cloud platform information flow management and open the special account of electronic commerce bank funds flow of tax collection and administration mode, the C2 C market first into the general tax base management category, and then to entrust the third party payment platform withholding cash flow management "permanent establishment, and puts forward suggestions such as server" standard.