Research On Tax Legislation In B2C Ecommerce Model

The electronic commerce rapid development globally,it has led the economic globalization development,and fast change original economical pattern.Because the e-commerce is different from traditional form of trade characteristic,it caused the Tax laws which regulating the traditional trade to be suffered serious impact.Facing e-commerce to bring all kinds of traditional tax impact,including the United States,the European Union and OECD and some developing countries and so on,positive policy and regulations to cope with the impact of e-commerce,actively show its electronic commerce tax policy.As the largest developing country,in the electronic commerce rapid development process,our tax law system is also received the same impact and challenges.Although our country have issued some relevant e-commerce policy system and improved E-commerce taxation legislation in recent years.But these measures did not withstand the electronic commerce brings huge impact,China’s e-commerce tax issues remain unresolved.Combined with the specific provisions in the current tax system and China’s e-commerce development characteristics,China’s e-commerce tax problems exist in the following two questions:First,B2C e-commerce taxation law system flawed,Tax law and Tax procedural law are not adapt to B2C e-commerce.Second,C2C e-commerce taxation law system in blank,about whether tax,levy which tax,how to levy,are discussed now.These tax law system of defects and blank,making China’s e-commerce taxation erosion is serious.So,according to our country electronic commerce existence of two big tax problems,considering that China’s e-commerce development reality in reference on the basis of experience of international society,I put some forwards to perfect B2C e-commerce taxation law system and constructing C2C e-business tax law system,in order to safeguarding the state’s tax sovereignty and tax revenue.