Electronic Commerce Tax Collection Problem Research

Since the 1990s, electronic commerce have sprung up in China’s booming on the earth with the wide application of electronic network technology. And under the traditional way to trade commodity circulation slow tempo, link such complicated trading weakness, by this new way of trading with its advantage of convenience and fast speed quickly, the rapid growth of the e-commerce transactions by Chinese netizens scale and growth speed, network transactions, mobile network terminals, use the data such as the number of e-commerce enterprises out of the full performance.As the saying goes, everything has two sides, electronic commerce is no exception. E-commerce caused problems of tax collection and administration are the countries of the world are facing financial problem, and according to the actual situation to make a lot of fiscal and taxation policy measures:the United States as the fiscal and taxation system is the most developed economies developed the tax act and repeatedly used until 2014, at present the market fair act is yet to be decisions through parliament, the European Union on e-commerce taxation policy, introduced in the European Union; India is used to broaden the practice of tax, withholding tax legislation. The financial system more perfect, the fiscal and taxation policies of the state of e-commerce. All is worth our carefully to study and to learn, to guide the development of e-commerce in China policy has the profound significance.In our country, traditional tax policy and basic applicable, incomplete tax collection and administration of e-commerce for complete e-commerce such as digital products, However, the traditional mode of tax collection and administration lose effectiveness. Because this kind of product to achieve the production and consumption of fully electronic, from tangible to intangible product shape, with books, accounting vouchers, invoices, etc. Paper information for a variety of trading activities to the traditional tax system of tax collection and administration, with digital, no address, to the intermediary and so on the characteristic of e-commerce transactions to lose efficacy, because information cannot be collected by the taxpayer, trading information, accounting information and other important data.This article first elaborates the basic concept of electronic commerce to the readers, classification, characteristics, and in-depth analysis of the current situation of our country electronic commerce tax collection and administration, in absorbs the advanced economic development of e-commerce, on the basis of tax collection and management experience, puts forward Suggestions for our country electronic commerce tax revenue collection work:to speed up the electronic commerce tax revenue legislation, incorporating e-commerce into the "VAT expansion circumference" in the reform, to set up the electronic commerce tax registration system, in the national promotion electronic invoices, tax collection by financial intermediaries, establish e-commerce taxation information sharing mechanism.