Study On The Construction And Operation Of Chinese Taxation System Under Electronic Commerce Circumstance

With the rapid development of electronic commerce and the improvement of the electronic means of payment, the traditional commercial operation is being replaced by network, just as Green span said that the global economy has entered a new era. The traditional taxation collection and management pattern can't meet the need of developing the taxation management under circumstance of electronic commerce. Hence, the problem of taxation in the electronic commerce has become a task to be settled urgently in taxation rules in all countries, and has caused the increasing attention of governments. At present, the tax rules on invisible commodity transaction on internet is nearly a blank in China. The Chinese tax system doesn't cover the internet transaction definitely. The related taxation system and means should be made on time in order to make the object of taxation and transaction figure dear and definite. If not, it's difficult to ensure the smooth operation of tax collection on internet, which may cause the loss of revenue and suppress the economic development.Nowadays, the tax system in our country is on the basis of traditional ways of production and trade, and adapt to it. Different from traditional commerce, the appearance of electronic commerce had made the current tax system and some rules completely or partially inapplicable, and also refers to a series of problems on tax system and its management patterns, such as international and internal relations of revenue. In this paper, the author attempts to analysis the challenge our current tax system and its management are facing in the electronic commerce thoroughly by the combination between characteristics and process of electronic commerce. In addition, it puts forward the rudder and principle we should obey to implement the task of taxation in electronic commerce based on the advanced experiences in the world and generally...