Research On The Legal Issues Of E-commerce Taxation

As an emerging economic model in the internet era,e-commerce has the unique advantages of convenience,speed,openness,efficiency and so on.It breaks through the traditional time and space limitation and shortens the distance among production,circulation,distribution and consumption.Therefore,e-commerce has been rising rapidly in the world,and has been developing at a high speed in recent years.However,while e-commerce makes great contribution to the world economy,it also brings great challenges to the tax administration systems of various countries.On the one hand,in the early days,there was a debate on whether e-commerce should be taxed in the theoretical circle.According to the principles of taxation and the economic nature of e-commerce,the idea that it should be included in the scope of taxation has been widely accepted.At present,the United States has finally passed a tax on e-commerce bill,which proves the tax-ability of e-commerce in practice.On the other hand,due to the many characteristics of e-commerce,such as transaction virtualization,globalization and digitalization,the tax legal system based on the traditional trade model is not able to match e-commerce tax management.How to link the tax system with e-commerce economic activities has become a practical problem to be solved.This paper starts with the case of comprehensive taxation of e-commerce in the United States,and points out that the taxation of e-commerce has become the focus of the world.The first part of this paper briefly introduces the concept and basic classification of e-commerce.And then,by comparing e-commerce with traditional business models,it points out the unique characteristics of e-commerce such as globalization,fluidity,virtualization and digitalization.After that,it shows the problems of e-commerce tax loss,and takes the United States as an example to briefly analyze the practical difficulties in taxing e-commerce.The second part of this paper analyzes the contradiction between China's current tax system and e-commerce and points out the crux of e-commerce taxation is that the current tax system cannot be directly applied to e-commerce.The characteristics of e-commerce lead to problems such as difficult identification of tax payers,ambiguous objects of taxation,disputes over jurisdiction of competent tax authorities,and difficulty in effective supervision of e-commerce by existing tax administration means.If these core elements are not clear,it is impossible to implement effective tax management for e-commerce.Focusing on these problems,the last part of this paper puts forward some suggestions on how to clarify the tax elements and strengthen taxation management.After that,it mainly discusses how to play the core role of e-commerce platform in tax administration.While discussing the legal theory of e-commerce taxation,this paper focuses more on the practice of e-commerce taxation.At present,China has promulgated The E-commerce Law.Some of the terms on e-commerce tax administration made a general provisions.However,in terms of e-commerce tax legislation,China has not established a full-coverage system,and there are still many legislative gaps.In addition,the level of informatization in daily tax administration is still low,and most officers use the old thinking and working modes,so they are unable to achieve effective management of e-commerce,resulting in increasingly serious tax loss.In view of this,it is urgent for China to establish the basic guidelines for tax legislation and law enforcement of e-commerce in accordance with the overall plan and development direction of e-commerce in China.Through the improvement of relevant laws and regulations,clear direction on e-commerce tax administration is made for tax authority.