Research On Taxation For Electronic Ecommerce

The rapid development of e-commerce, proposing assaulting and challenges, such as traditional tax revenue system, taxation principle, taxation key element and state revenues jurisdiction followed for many years to people, the tax revenue loss question of online trade is outstanding day by day. Internal and external colleagues have engaged in some scientific research, and have formed some typical standpoints and opinions. Their researches about electronic commerce taxation were mostly confined to the absence of taxation systems and their causes.In terms of contents of the article, it carries out systematic analysis and research of absence of taxation on the basis of e-business development. Appoints the connotation of electronic commerce, demonstrates the reason of e-business by using the theory of economics and statistics, indicate principled stand and corresponding countermeasure in Chinese tax collection and management. My research contents mainly embrace: (1) influence of electronic commerce on the traditional taxation system; (2) to analyzing electronic commerce taxation by Welfare Economic; (3) to analyze electronic commerce tax rate in China; (4) to analyze electronic commerce tax collection and management by Game Theory; (5) to analyze electronic commerce tax planning; (6) to consummate the policy of electronic commerce taxation.The thesis lays stress on the research of all kinds of planning ways, which makes three achievements at least. First, it does well to me to learn taxation laws fully and management knowledge about e-commerce. Second, being confronted with intense competition of outer environment, it can make me plan taxes for my own e-business enterprises in practice consciously, meanwhile, it is helpful to arouse the tax planning consciousness of administrative persons of enterprises of e-business. Third, the research widens existing tax planning theory of e-business.