Study On The Legal System Of E-commerce Tax In Our Country

In the environment of the economic globalization,with the development of electronic technology,e-commerce came into being.As a new way of commodity management to the global economy,but the emerging things are always pros and cons,while e-commerce bring development to the global economy,it also lead to a major revolution in traditional business at the same time.Its own unique high-speed liquidity,digital,virtuality and other characteristics are completely different from the traditional real economy,which makes the traditional business taxation theory and practice is lagging behind.The vigorous development of e-commerce put serious challenges to the current tax policy,tax collection and management.Tax law and other aspects.Various international organizations in the world have different opinions on how to tax e-commerce,and each country has different policies or promulgate different laws.The fastest growing e-commerce is in the United States which economic development is ahead of the rest of the world,where the e-commerce theory and practice has been relatively perfect.The United States is more focused on the development of e-commerce,so the development of e-commerce tend to tax policy because of full economic base.While our country is still in the early stages of e-commerce development different from the rapid development country like the USA.How to tax electronic commerce and grasps the cautious attitude.To create a fair market competition environment and ensure the sustainable development of e-commerce.At present our country is still in the early stages of e-commerce development,but with the rapid development of electronic commerce over the years,the corresponding law,the corresponding technical level has not been issued in a timely manner and ascend.This raises that in the situation of unfair tax,traditional business has weakness in e-commerce fall into vicious competition,but ultimately does not get rid of the situation of the gradually weak.Because under the environment of e-commerce in a low tax,tax evasion,relatively low operating costs,and developed network platform is equivalent to the production and sale of counterfeit goods,shoddy,imitate stores provide fertile soil fine goods,etc.Excessive potboiler,the production and sale of counterfeit goods caused a huge waste of social resources in our country,the real economy is also more difficult to development.Many entities entrepreneur crusade against sound to the electronic commerce,also called for countries to perfect the electronic commerce tax revenue legal norms.E-commerce itself have a lot ofproblems due to the lack of legal guidance and norms.Combined with China's current national conditions,and learning from foreign theory and practice,in the premise of the electronic commerce still can continue to develop.This article conceive some perfect advice on the law and technology of the e-commerce tax collection of our country from the characteristics of the e-commerce itself in the three parts.The first part defines the concept of e-commerce from multiple perspectives and analyzes the characteristics of e-commerce,at the same time,the theory foundation and practice of electronic commerce tax in China analyzed.The second part mainly study on necessity of taxing electronic commerce.The third part mainly puts forward some suggestions from the angle of raising the science and technology of taxation in our country and perfecting the legal norms of e-commerce taxation on our country.