Research On E-commerce Tax Collection And Management Of Digital Products

With the development of Internet information technology,China has entered the "Internet plus" era.E-commerce transactions are also advancing by leaps and bounds.In 2015,according to the data survey,China’s e-commerce online retail scale has reached 3 trillion and 800 billion yuan,becoming a worldwide e-commerce power.E-commerce has gradually replaced the traditional way of trading,imperceptibly changing people’s production and life.E-commerce,as a new type of transaction mode,is different from traditional commerce.In e-commerce transactions,trading objects are divided into tangible goods and intangible goods,In our country,the tangible goods have been clearly defined in the tax system.As digital products of intangible products As a new type of commodity,because of its unique physical and economic characteristics,it is easy to change,virtualization,unbounded,and easy to copy and so on,brought a series of problems for the tax collection,which is worth pondering and research.At present,there are two factions for the taxation of digital products for e-commerce,namely,taxation and non-taxation.In-depth analysis of its roots it is not difficult to find that all countries are maintaining their own legitimate rights and interests in the international tax,proceeding from the fundamental interests of their own.Among above,in the camp of taxation,It is divided into two sides: Imposing new taxes and no-imposing new taxes.As a developing country,China should proceed from its own interests and attach great importance to the tax collection and management of digital products.In view of the fact that the tax system and the tax law system in our country are not perfectly completed.In my opinion of view,tax collection and management of e-commerce of digital products needs many departments and multi-channel to complete it together.We can use the original tax system in the selection of tax categories,We should have innovative thinking in the identification of special concepts such as the starting point and permanent establishment.Make reasonable criteria According to the characteristics of digital products.Throughout the study of experts at home and abroad,it is not difficult to find those researches are mostly concentrated in the macro-context of e-commerce,and few of them focus on the segmentation of transaction objects in E-commerce.At present,the domestic power of tax collection and management of digital products,as a rise of the e-commerce business model is very weak,which is not in direct proportion to the immeasurable market value of digital products.Therefore,the research on digital products e-commerce is innovative and it meets the needs of the present economic development.This paper starts from the meaning and characteristics of digital products and e-commerce,analyzes the essence of digital product transaction in detail,and then lists the current situation and existing problems of digital product e-commerce in our country,and puts forward the typical country digital product electronic commerce tax collection and management of reference,and on this basis,puts forward the basic concept in line with China’s national conditions.