Research On E-commerce Tax Law Issues

With the advent of the era of e-commerce,this emerging economic model is like bamboo shoots flourish,but in our legislation is not perfect circumstances,e-commerce has triggered many tax problems,so the characteristics of e-commerce research,Problem,learn from foreign advanced experience,combined with China's national e-commerce tax law is particularly important.The first part analyzes the relationship between e-commerce and taxation from three aspects:the characteristics of e-commerce,the taxation problem caused by e-commerce and the legal status of e-commerce taxation.The second part analyzes in detail the impact of e-commerce on China's tax law principles,system and collection and administration.The third part is on the United States,the European Union,developing countries,the introduction of e-commerce tax collection policy.The fourth part is to perfect the legal system of e-commerce in our country so as to speed up the construction of tax law system,try to block the loophole of tax law and advance the process of e-commerce tax law.