A Study On Legal Issues Of E - Commerce Taxation

In recent years, with rapid development of economy and wide spread of the Internet, we have entered into a universal message, modern, technology-driven society. The coming of network era not only brings great challenges but also opportunities to economy, politic, law, cultural and so on. Under this environment, e-commerce which is a new kind of efficient transaction is produced and there will certainly be more room for development of e-commerce and the potential in the future. But with its fast development, there will be some problems, the salient one is just E-commerce taxation which is the key to regulate E-commerce market.Taxes are the main way to get revenue, take national macro-control and intervene the market effectively. Facing this problem, no country has have systematic laws and regulations so that there are some flaws in process of tax administration. Taking into account of the international interest, developed countries and developing countries put forward different e- commerce tax policies. As for our country, E-commerce tax has been lack of legal basis and the legal system is not perfect. So How to carry out an effective e-commerce tax administration is very important and urgent.This paper will force on the research of the impact of e-commerce on the traditional tax law system, beginning with basic theory about e-commerce, such as its definition, legal characteristics and significance. Then compare e-commerce taxation with traditional taxation, we can find e-commerce has given great shocks on traditional tax laws and bring some difficulties in e-commerce tax collection.Next, based on our theoretical and practical situation, analyzes f the current research in the field and finds insufficient. Last, by comparison with other state tax on e-commerce and making the most of foreign advantages which are fit forour country, we will put forward some reasonable proposals on the legal system of e-commerce taxation.