Research On Electronic Commerce Taxation Issues

With the development of Internet, e-commerce has been used widely and become an integral part of the economy. Otherwise, it comes out many questions as e-commerce which is opening, abstractive and electronic that is different from the traditional business model. With the appearance of e-commerce, the taxation principle is failed, such as fairness, efficiency and certainty; it also influences the traditional value added tax, sales tax, tariff, stamp tax ect. It is necessary to protect the state taxation interests and organization of national fiscal revenue by studying e-commerce, improving the taxation system and strengthening related tax policy.As the e-commerce has just begun in recent years, the related basic theories and technological are rather fall behind, so we have to learn from foreign advanced experience based on our actual situation. Meanwhile, we should strengthen international cooperation and research e-commerce revenue together. Considering the principle of moderation, fairness and efficiency, our country should improve the taxation system, policy and strength the cooperation and communication of different countries, rather than levying new taxes, increasing the taxation system's difficulty and complexity. We also have to establish a foundation about e-commerce system of taxation, especially the legal and technical aspects. Besides, we should regulate and perfect our value added tax system, sales tax system, tariff system, stamp tax system. The scope of the tax item such as value added taxes and sales taxes needed to be re-defined, the goods of online transactions belong to the scope of value added tax, the service of online transactions belong to the scope of sales tax. In order to solve tariff, we should carry out a series of international tax convention, and try to establish online customs. We should stipulate the time of paying duty, the place, the taxpayers and tax method, etc. So as to improve the stamp tax. Besides, our tax policy should also protect and guide the e-commerce development, revenue policies can promote the development of e-commerce. The implementation of the "real name system "was carried out in July 2010, the legislation brings opportunities of improving the management system of e-commerce revenue base, mainly in the tax registration, the using of electronic bills, the control of collecting tax etc. With the rapid development of electronic commerce, the tax authorities should strengthen the construction of tax informatization in order to follow the rapid development of knowledge economy. There are two aspects to accomplish, for one thing, improving the "Golden Tax Project" and cultivating the professional staff. Besides, the tax authorities should also strengthen the auditing inspection to prevent tax evasion, fraud acts.The paper can be divided into four parts. The first part is the introduction that mainly introduces the study purpose, value, background, structure and study method. The second part mainly introduces the definition of electronic commerce, characteristics, classifying, phylogeny, the present situation and future trends. In the concrete analysis of e-commerce, this article is detailed on electronic commerce to the tax system influence and tax administration. In the analysis of the tax system, from the impact of e-commerce revenue with the principle of effect, the article study on the system of value added tax, sales tax, tariff and stamp tax, and detailed study the reason for those problems. In tax administration, from the impact of e-commerce revenue management, the article study on the tax inspection and auditing inspection, and detailed study on the tax administration breaches. The third section which analyzes and build on the foreign countries relevant to electronic commerce taxation system and experience, mainly analyses and using the united states, the European union, the OECD and the UN, India, Singapore and other countries, international organizations on the e-commerce tax solutions and experiences. The fourth part mainly expounds how to solve the tax problems of the basic tax policy. Firstly, we should solve the tax system, including legal basis and technological basis; secondly, give adjustments to improve the existing taxation system; finally, strengthen the management of the related electronic commerce tax.The writing methods of this article mainly use qualitative analysis, the induction and the deduction unified. This paper is based on the electronic commerce tax legal research of domestic and foreign actual situations, and analyses the tax legal matter of the electronic commerce, which kind of emerging trade form, and give certain view to some questions, introducing and comparing the international societies'countermeasures and plans, then attempting to provide some proposal to China's electronic commerce tax legal matter.