Research On Tax Law System Of E-commerce

E-commerce is a new way of trading,which applies modern information technology to business and trade activities.Along with the electronic information technology's development,e-commerce develops rapidly in China,and creates a new source of taxation for the country.The country's fiscal revenue takes major share in its tax revenue playing so important role that taxation are not supposed to be underestimated for a country.To a certain degree,taxation also works significantly in economic regulation,market intervention.E-commerce has been characterized by virtualization and dematerialization compared to traditional trading,in which there is undoubtedly a great challenge to the legal system of current taxation.Although some international organizations and countries have already researched the issue of e-commerce tax legislation in the region of their own,but on the basis of different national conditions,there are still many differences among countries in terms of legal problem concerning taxation.At present,China's e-commerce tax legislation is still not sound,and the relevant legal system needs to be definitely refined.Not only that,but China's e-commerce has brought great impact to the original tax system,including the basic principles of tax law,the definition of permanent structure in tax jurisdiction and tax collection and management of taxation offices.Concerning to meet the requirements of the era of informationization,in response to encourage and standardize the operation of e-commerce,China's legislation and other relevant departments must take some timely measures to adapt to the development of e-commerce.