| The Internet may be the greatest invention of human society from the late twentieth century to the new century.The Internet connects everyone to the network space,breaking the geographical barrier.Internet trading is one transaction model,which emerges after the development of Internet information technology to a certain extent,and is different from the traditional sense of the transaction model.From the broad sense,the Internet transaction is the all transactions completed and based on the Internet trading platform or the media attributes of the Internet.From the narrow sense,it is the final consumer goods,services and virtual goods purchase behavior completed by the Internet.That means consumers to buy and trade behavior on the Internet.The research object of this paper is the taxation problem of Internet transactions in a narrow sense,so that this paper researches four areas mainly,including the online retail market,internet purchase services and virtual products market,life service O2 O market and cross-border Internet retail market.China is in the embrace of the Internet Era,and "Internet +" has shown strong vitality in our country.The deep integration of the Internet and all industries is changing the economic,society and culture of China comprehensively and profoundly,which reduces the information asymmetry between the market players,improves the efficiency of supply and demand matching,changing the traditional business model and increases the importance of the national economy.From the perspective of Internet penetration and contribution rate to national economy,up to Dec 2016,the number of Internet users in China has reached 731 million people,equivalent to the total population in Europe.And then the Internet penetration rate reached 53.2%,and the size of the mobile phone online payment is close to 470 million RMB.The proportion of Internet economy in the GDP has exceeded the United States,Germany and France and other developed countries.From 2013 to 2015,the popularity of the Internet has produced 4 trillion to 14 trillion RMB for Chinese GDP.Today,the Internet has had multidimensional attributes,rather than a media for information communication or a mode for interconnection.It becomes basic resources of the development in Chinese economic and society.China has entered the era of the Internet economy.The Internet economy can be divided into three stages generally,which are the network economy stage,digital economy stage and cyber economy stage.China is in the process of moving from network economy to digital economy.In recent years,many kinds of new Internet concepts,economy types,business models,trading platforms and trading ways emerge in an endless stream.Up to 2016,the number of online shopping reached to 450 million people,the size of online retail market reached to 5 trillion and 300 billion RMB,accounting for 13.5% of the total retail sales of social consumer goods,and per capita online shopping spending reached to 11.955 thousand RMB.It is estimated that online retail will account for about 20% of the total retail sales around 2020.In the field of cross-border internet transactions,the scale of import transaction reached to 1 trillion and 400 billion RMB in 2016,which grows up 53.8% on year-on-year basis and continues to grow rapidly.In the field of internet purchasing services,the market scale of online car-booking reached to 171 billion 220 million RMB by 2016.The local living O2 O market size under the “narrow caliber” has reached to 448 billion 770 million RMB and the one under the “wide caliber” has reached to 11044 billion RMB.Besides,the types also includes webcast,online education,online medical,and kinds of shared economy.So the Internet trading has been fully integrated into the daily lives of every consumer.Internet trading type and way that is diversified,making the size of Internet trading market rise rapidly.Its differences from the traditional bring great challenges to the tax collection and administration,such as the difficulty for accurately determining the taxpayer of the C2 C,and the indeterminacy of tax jurisdiction.The tax authorities at all levels are difficult for mastering the tax fund and the specific transaction completely,whether it is tangible goods or intangible goods,B2 C or C2 C.These problems lead to a series of social problems which can not be avoided.The root of them is that the development of Chinese tax collection and administration system falls behind the Internet economy.Audit collection,periodic quota collection,taxing on votes and other means of tax collection and administration are difficult to apply to the advanced internet trading.With the continuous growth of the Internet transaction type and the size of the market,the huge loopholes in tax collection and administration,resulting in a large number of tax loss,will threaten the sustainability of the tax system,if not keeping up the pace of the time.In the case of online retail only,the scale of tax loss of Chinese online retail market is about 201 billion and 483 million RMB to 355 billion and 100 million RMB in 2014,accounting for 1.77% to 2.98% of tax revenue about 1.77% to 2.98%.Among them,the scale of tax loss from C2 C is between 109 billion and 781 million RMB and 185 billion and 200 million RMB,accounting for 0.92% to 1.55% of tax revenue.From 2004 to 2014,the scale of tax revenue loss in network retail market is about 648 billion 800 million RMB to 993 billion 900 million RMB,of which the one of C2 C is about 413 billion RMB to 617 billion 900 million RMB.If we consider the tax loss in other types of internet transactions,this number and proportion will be higher.The third Plenary Session of the 18 th CPC Central Committee says,the finance is the foundation and important pillar of national governance,and the scientific tax system ensures to optimize the allocation of resources,maintain the unity of market,promote social justice,and achieve long-term stability of our country.The tax problems of Internet transactions in china clearly go against the inherent requirements of market fairness and unity.Therefore,we must establish tax collection and administration system matching with the national governance system and governance capacity modernization,innovate tax collection and administration mechanism,improve the efficiency of tax collection and management,and maintain the fair market,based on neutrality,fairness,efficiency and principle.However,the problem of tax collection and management in the Internet trade of our country is the problem of enterprises and natural persons from the Internet time.Therefore,we should study the tax problems of internet transactions from a more comprehensive and broader perspective.Today,with the rapid development of computer technology and network technology,the digital characteristics in the whole process of internet transaction bring new enlightenment and possible reform paths to the tax collection and management in China.The orderly operation of each network platform is based on a “data management center” that can real-timely monitor,track and store all the network data.Internet trading market is running under the support of a number of “data management center”,so that the digital network records and depicts all the network transactions.Therefore,the tax authorities should realize that the “Data management tax” will be the way of tax collection and administration on the Internet transaction.“Data management tax” is a new model of tax collection and management in the field of the Internet trade,that refers specifically to that the tax department sets up the platform of tax data management and tax collection,to achieve the data exchanging and sharing between this platform and the Internet trading platform,third-party payment proces,banks,customs,industry and commerce,industry and commerce,logistics and other departments and the market of the third party market institutions.The “Data management tax” platform should be equipped with some sub platforms including tax service platform,data exchanging and sharing platform,data management platform,tax collection and tax analysis platform.On each sub-platform,the tax department can consist if different sub-centers according to the requirements for collection.“Data management tax” is a kind of mode of tax collection and management,based on the characteristics of internet trading market and the specific transaction process.Not only the tax authorities need to establish tax and service system to improve data management capabilities,but also to improve some of the basic "external conditions".In addition,the Internet trading market must be regulated normalized.The tax system is always changing with the times,and so is the tax collection and management system.Since the reform of tax system in 1994,our tax collection and management system has experienced several stages,such as "controlling tax by account","controlling tax by ticket",and "controlling tax by information management ".The three means of tax collection and management have distinctive characteristics of the times.China is in the stage of network economy to digital economy,so that more and more economic activities can be mapped to the top of the network space.The tax authorities should conform to the trend of the times,to explore the use of the Internet,big data,cloud computing thinking and technological to transform and upgrade existing tax system,and gradually establish “Data management tax” system with network,platform and intelligence.Of course the transformation of tax collection and management system must be a gradual process.“Data management tax” does not deny the existing tax collection and management system,but inherit the existing tax collection and management system.The full realization of the “Data management tax” needs to be under the leadership of the State Administration of Taxation,and we establish data exchange and sharing mechanism.In the tax system,we need to break the data barriers between the tax authorities,use the data thinking to transform the tax collection process and reform the tax service system.Besides,tax staff also needs to improve the ability of using computers and the Internet,managing data,and analyzing and applicating. |
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