Study On Electronic Commerce Taxation Issue Of China

With the development of network technology, rapidly a new trade method --- e-commerce has developed as well, which has significantly affected the traditional revenue model in our country.Our current tax system is based on traditional production, trade patterns and on the basis of corresponding, while the emergence of e-commerce makes the existing tax system and some provisions do not apply or are not fully applicable to electronic commerce. The characters of E-commerce which are no boundary, no regional, concealed, vagueness, etc. makes the online trade breakthrough in the traditional geographical concepts, and makes it difficult to get a good deal of both sides confirmed, consequently resulting to the greater the difficulty of the work of the tax authorities, at the same time, the development of electronic commerce is challenging the traditional tax principles, tax administration and so on. Taxation of electronic commerce has become a worldwide issue, many countries and international organizations have presented their own responses, and meanwhile different scholars hold different opinions and study it in different depth. For a time, how to make tax manage on electronic commerce and enact reasonable regulation has become one of the complex problems in the taxation departments in China. This is the starting point of the article to consider, holding the ideal that it is a subject of great practical significance.In this paper, based on the theories of economics and tax knowledge, the article study the tax problems concerning B-C, C-C E-commerce, from the dialectical perspective not only analyze the impact of our revenue brought about by the e-commerce, but also analyzes the opportunities to the development of China's tax revenue brought about by it. What's more, with the comparison and reference to the foreign e-commerce tax policies, the article puts forward the tax policies regarding e-commerce in our country in both the current and future aspects.