Research On E-commerce Tax Law Issues

Electronic commerce is a new type of business attached to the Internet.It means to complete a series of business activities with the information transmission mode in the virtual space.The commercial form of using the network properly to achieve the two sides of the sale process conforms to the pace of development of today's society and contributes to the economic growth greatly.Compared with the developed countries,China started the electronic commerce later.However,as the the impact of global information revolution,national policy tendencies and the national economic development,China's electronic commerce has shown a strong development potential.We need to regulate the e-commerce market strictly for the rapid development of electronic commerce.Besides,electronic commerce tax problem is the most important part.There is no complete electronic commerce tax laws and regulations of electronic commerce at present.The relevant tax will lack of appropriate control without a unified electronic commerce tax legal system.It will create the arbitrariness of both parties' activities and have a bad effect on traditional tax laws,national tax policies and tax collection and management.Eventually,it will hinder the development of electronic commerce itself.Therefore,improving the legal system of electronic commerce tax is of great significance to provide a standardized legal environment for electronic commerce,safeguard the national economic interests and ensure the collection and management of taxes.The dissertation is divided into four parts:The first part is the introduction.This part mainly introduces the research background,research significance,research methods of this dissertation and analyzes the current situation of domestic and foreign research on the legal issues of electronic commerce taxation.The second part puts forward the problems of the legal system of electronic commerce tax in China.Electronic commerce tax conflicts with the principle of taxation,the principle of tax fairness,and the principle of tax efficiency.It is difficult to determine the tax jurisdiction of electronic commerce,the main taxpayer,taxation object,and tax location.It causes difficulties to tax collection,management of tax registration,books,vouchers management,and tax returns.The third part analyzes the foreign legal system of electronic commerce tax from six aspects:Tax law principle,tax jurisdiction,tax subject,tax object,tax location,tax collection and management.Providing reference for our country's electronic commerce tax by comparing,analyzing and summarizing the advanced experience of developed countries in electronic commerce taxation.The fourth part proposes some corresponding measures according to the problems existing in the legal system of electronic commerce in China.Adjusting the application of tax principles in electronic commerce,combining the jurisdiction of the residents and the jurisdiction of the source,identifying taxpayers by identifying permanent institutions,determining the object of taxation according to the nature of the transaction,determining the different tax locations by the taxation form and improving the legal system with electronic commerce tax collection and management.