Research On The Taxation Administration Of E-commerce In China

With the rapid development of the Internet and mobile phone terminal,China's electricity supplier transactions as the rapid development of high-speed train.However,we share in the development of the electricity supplier in joy at the same time,also must see that current our country electronic commerce tax system is not perfect,which directly caused a huge loss of state tax revenue,undermine the principle of tax fairness,the impact of the fair and orderly economic order.Therefore,to strengthen the tax management of e-commerce in China is conducive to the protection of national tax interests and social public interests,and promote the healthy development of China's economy.In this paper,some important problems in the electronic commerce tax revenue are studied,and the author tries to put forward the concrete and feasible scheme under the framework of the current tax law system in our country.This paper is divided into six parts.The first part introduces the background and significance of the research.After analyzing the research status at home and abroad,we find out the research ideas and methods,as well as the innovation of this paper.The second part summarizes the basic problems of e-commerce and its tax collection and management,including the concept of e-commerce,the mode of operation and its tax characteristics,tax principles,etc..The third part analyzes the status quo of China's development and the current situation of tax collection and management,and discusses the necessity of improving the tax collection and management system of China's electricity supplier.The fourth part through in-depth study and actively learn from the developed countries electronic commerce tax collection of valuable experience,try to find a suitable for China's basic national conditions can improve the methods and Countermeasures of electronic commerce tax collection.The fifth part starts from the main difficulties of e-commerce on China's current tax system caused by the efforts to solve the tax consciousness,tax law,administration system and administration process problems,and to improve tax collection and management measures,and puts forward suggestions.Finally,the sixth part summarizes the views of this paper and prospects for the development and progress of e-commerce tax collection and administration.