E-Commerce From "Tax Exemption" To "Taxation" Jurisprudential Thoughts On Policy Turn

With the deepening of the development of the Internet,e-commerce,as the product of the Internet,has become more and more mature in the past 30 years.On the one hand,the development of e-commerce not only brings convenience to the lives of residents,but also social and economic prosperity.One of the important reasons for the rapid development of e-commerce is its tax advantage.From the subjective will of the state to promote economic growth through e-commerce,in order to cultivate e-commerce market and support its continuous development and growth,the government has implemented relatively relaxed tax policy;from the objective law of market development,due to the rapid development of e-commerce and the lag of law,the tax policy matched with it has not been updated and perfected in time.Therefore,the government has failed to achieve timely and effective tax collection and management for most e-commerce enterprises.On the other hand,because e-commerce has always occupied the tax advantage in its development process,it not only accelerated the rapid expansion of e-commerce,greatly occupied the market share,undermined the fair principle of market competition,but also caused a large loss of national fiscal revenue.Therefore,the management and supervision of e-commerce tax has been strengthened all over the world,and the collection and management of e-commerce tax is becoming a global problem to be solved urgently.In terms of the response of international organizations,the 76 constituent countries of the World Trade Organization have agreed to start negotiations on the establishment of new e-commerce rules and strive to implement them by 2020.From the point of view of the response of specific countries,the taxation policies of governments for e-commerce have begun to shift one after another.For example,in 2018,the Taxation Act was finally passed by the U.S.Federal Court by a 5:4 vote.The Act provides that the U.S.state governments can also levy sales taxes on e-commerce operators engaged in cross-state transactions.In recent years,other western countries have begun to levy taxes and legislate on e-commerce.In January 2019,the Electronic Commerce Law of the People's Republic of China(hereinafter referred to as the Electronic Commerce Law)was formally implemented.It clearly stipulates that electronic commerce operators,including natural persons,must register for Industry and Commerce and should fulfill their tax obligations.This shows that China's e-commerce market has officially opened a new chapter.In the Electronic Commerce Law,the definition of e-commerce and the scope of e-commerce operators are clearly defined,and the key issues such as the division of powers and responsibilities of market participants and the direction of e-commerce market are stipulated,which have attracted great attention from all walks of life."Electronic Commerce Law" is based on online and offline equality,integration and development as the main tone.Laws and regulations have been formulated from various levels in order to promote e-commerce operators to adhere to business ethics,standardize the tax collection and management system in the field of e-commerce,create a fair market competition environment between online and offline operators and within e-commerce operators,and thus promote the integration of different industries online and offline,so as to achieve considerable development.Therefore,the implementation of the Electronic Commerce Law is of great significance to solve the tax collection and management problems in the field of electronic commerce.However,we should also see that some new problems have arisen in the process of implementation,such as the road to popularization of law is still a long way to go,and the "piecemeal small amount" stipulated in the law is difficult to determine,and so on.At the same time,because the specific follow-up rules have not yet come to the ground,there are still many problems left over in the practical operation that we need to pay attention to and face.In my opinion,tax policy plays a regulating and controlling role in the economic development and is the economic regulator.After the operation of the new Electronic Commerce Law,on the premise of guaranteeing the stability of the current tax system,we should further improve the rules of tax collection and management on the basis of the existing tax system,and make the existing tax system more suitable for the development of electronic commerce.At the same time,the principle of fair tax burden must be applied between e-commerce model and traditional business model to promote the common development of the two economic development models,so that the whole national economy can achieve the optimal development effect.To solve the problem of tax collection and management of e-commerce,we need to base ourselves on our national conditions,combine with the development experience of other developed countries in the field of e-commerce,deal with the characteristics of e-commerce in different stages of development with different attitudes,and formulate corresponding tax collection and management policies according to its characteristics.