Challenges And Strategies For Taxation On E-commerce

The internet age, especially with the appearance of e-commerce, has provided vast space for world economic development. As an important aspect of social and economic life, e-commerce has brought to taxation work both opportunities and challenges. This thesis first analyzed the influence of e-commerce on tax collecting. On the basis, it comments on a several typical schemes for taxing e-commerce. It then gives an introduction of international views over this matter, followed by some suggestions for China's designing (both long-term and short-term) of basic policies in this field. The final part of the thesis is devoted to the account of the author's design of a novel managing and monitoring system for taxing e-commerce.The thesis consists of six chapters. Chapter One briefs, on the concept features, development and category of e-commerce as well as the tax mixes in accordance with different patterns of e-commerce activities. The second chapter is an analysis of e-commerce influence on taxation work, in the forms of both opportunities and challenges. In the third chapter, economic theories are applied to assess the influence of taxation on e-commerce in the following aspects: How it affects government revenue, the cost of adopting such tax and the impact on the development of e-commerce. In Chapter Four, the author first compares a couples of e-commerce taxation schemes, followed by an introduction of international positions over the matter, including those of the U.S., the EU, the WTO. Chapter Five deals with what kind of policies China should adopt for taxing e-commerce. The author believes that both short-term and long-term measures should be taken to fit into the current and future development of e-commerce in China. He explains why tax holidays could be employed as short-term measures while making preparation for future taxation. He then elaborates on long terms policies, including the establishment of fundamental principles for taxation on e-commerce, the designing of tax law regime in this respect, the reform and improvement of modern tax regime, the building of tax collecting system which meets the requirements of e-commerce as well as the how to manage e-commerce taxation on the international level, in the sixth chapter, the author proposes to realize e-commerce taxation via internet. Blind points and mistakes are. pointed out after an introduction of the. status-quo of China's informationization drive in taxation. He then proposes several guidelines for building electronic management system for taxation and describes his design of an information management system for taxation work. Finally, he points out that e-taxation is the only way to realize effective management of taxation on e-commerce, and creates an internet taxation managing platform for that purpose.