Research On The Legal Issues Of E-commerce Tax

Nowadays,an important change is taking place in the world.All countries attach great importance to the information construction and regard accelerating the information construction as an important task of economic and social development.With the rapid development of information technology,e-commerce,a new trade model,has emerged.E-commerce refers to the business activities of selling goods or providing services through the Internet and other information networks.The buyer and the seller can complete the whole transaction online without meeting each other.Compared with some western developed countries,China's e-commerce started late.However,with the strong support of national policies,especially the proposal of accelerating the development of digital economy in recent years,the development of e-commerce in China has made rapid progress.At present,China has become the largest online retail market in the world,and the scale of e-commerce market has ranked the second in the world.The development of e-commerce is constantly changing people's way of production and life,at the same time,it also brings some challenges to many fields.Due to the lag of law,it can not fully adapt to the rapid development of society.There are many difficulties in the application of traditional tax legal system to the field of e-commerce.The current legal system in China has not yet built a unified and complete legal system on e-commerce tax,no unified legal system on e-commerce tax,and the relevant tax lacks effective supervision.The proportion of e-commerce in China's economic structure is increasing.The loss of e-commerce tax revenue will inevitably lead to the reduction of China's tax revenue,which is not conducive to China's financial stability and economic development in the long run,but also will cause serious adverse effects on the development of e-commerce market.Therefore,it is very important to improve the legal system of e-commerce tax to standardize the market environment of e-commerce and safeguard the national economic interests.With the implementation of e-commerce law of the people's Republic of China on January 1,2019,the problems in the field of e-commerce in China are becoming more and more standardized,which clearly stipulates that e-commerce operators should perform their tax obligations according to law.At the same time,with the introduction of the law,there are many details need to be further discussed,such as the difference between e-commerce tax and traditional tax,how to apply the traditional tax legal system to the field of e-commerce.The main body of this article is divided into four parts:The first part is an overview.First,it introduces what e-commerce is and the characteristics of e-commerce compared with the traditional business model.Then it analyzes the current situation of the development of e-commerce in China and the current situation of e-commerce taxation in China.It starts from four aspects:ensuring the national financial revenue,standardizing the market operating environment,embodying the fairness and justice of Taxation and realizing the fair competition in the trading market,Put forward the necessity of perfecting the tax law system of e-commerce in China.The second part analyzes some problems and difficulties in the field of e-commerce taxation.This paper mainly discusses from two aspects: first,it analyzes the differences between e-commerce tax and traditional tax,mainly including the difficulties in the virtualization of tax payer,the electronic transaction voucher of tax supervision by tax authorities,and the difficulty in fixing the transaction location,which lead to the objection of tax administration;second,there are many difficulties in e-commerce tax in China,mainly manifested as The registration system of tax payer is not perfect,there is no specific and clear regulation of tax payment mode that needs to be further improved,and there is no effective supervision mechanism.The third part is the legal system of foreign e-commerce taxation and Its Enlightenment to China.This part analyzes the e-commerce tax legal systems of several major organizations in the world and several developed countries,including the two organizations of the world trade organization,the European Union and the two relatively perfect developed countries of the e-commerce tax legal systems of the United States and Japan.By analyzing the development process of e-commerce and solving the legal problems of e-commerce tax in the development process of e-commerce How to improve the legal system of e-commerce in ChinaThe last part is to analyze the legal issues of e-commerce tax in China,combine the beneficial experience of foreign countries with the current situation of China,and put forward some measures to improve the legal system of e-commerce tax in China.It mainly starts from two aspects,one is to improve the principles that the legal system of e-commerce tax should adhere to,the other is to put forward some specific suggestions.In terms of principles,we should adhere to the existing tax legal system as the basis,give consideration to the principles of tax efficiency and tax fairness,implement the measures of combining reward and punishment,and safeguard the national tax interests as the basic principle;in terms of specific measures,we should improve the registration system of e-commerce operators,and put forward that e-invoice is equivalent to the paper invoice in the traditional business model We will encourage e-commerce operators to use e-invoices.In terms of tax supervision,we will set up a professional e-commerce inspection team to meet the needs of e-commerce in terms of its technical and professional characteristics.We will integrate the tax credit of e-commerce operators into this field based on the background that a wide credit system is being established nationwide,so as to encourage e-commerce operators The last point is to try to establish e-commerce platform collection and payment system as one of the ways of e-commerce taxation,which can not only simplify the tax payment process of e-commerce operators,but also reduce the work pressure of tax authorities and protect the national tax.