Research On The Legal Issues Of The Transfer Tax Collection And Management In Online Transactions

As a new business model, network transaction has not only changed people's consumption pattern and enterprises' business model, promoted economic growth, brought potential tax resources to all countries, but also led to challenges for tax collection in our country which takes turnover tax as the main tax category. Characteristics such as globalization of network transactions, electronic means of payment and virtual operation of online business have led to unsuitable phenomenon of current collection mode of turnover tax. Meanwhile, from the perspective of scale, China's network transaction is still in a start-up stage far beneath those developed countries. In terms of problems brought by network transaction for turnover tax collection in our country, on the basis of analyzing collection status quo of the tax in China, this paper has drawn lessons from international experience, and put forward some legal measures to improve collection and administration of turnover tax from network transactions in our country.This paper begins with the definition, classification and transaction process of network transaction, analyzes the particularity of turnover tax collection and administration in network transaction in China, describes taxation elements of turnover tax in network transaction, and the particularity of collection and administration process. Secondly, the author analyzes the legislative situation of turnover tax collection and administration of turnover tax under the context of network transactions, and summarizes problems existing in turnover tax collection and administration. Thirdly, this paper depicts practices of foreign developed countries, international organizations and other developing countries on tax collection and administration of network transactions, so as to provide reference for our country. Lastly, this paper puts forward some legal suggestions to improve the legal system of turnover tax collection and administration in network transaction and corresponding countermeasures.