Study On Electronic Commerce Taxation Issue

Electronic commerce has witnessed a remarkable progress with the rapid evelopment and integration of computer, network and communication technology, which in turn greatly promoted economic globalization. Different from traditional trading method, and with its unique feature of being virtual, hidden and mobile, electronic commerce has made a wide impact on the existing tax collecting method, involving business operation tax, income tax and stamp tax, thus created a new and tough challenge to our country's taxation administration, which was established upon traditional production and trading forms. In order to win a favorable position for our national economy in global competition in the new century, it has become an important subject for our taxation theory to study how to create a fair and orderly taxation environment for the development of electronic commerce, and make full use of taxation system to regulate and control macro-economy, and raise funds for the government,This paper made a concise description on the concept, classification and features of electronic commerce. By analyzing the problems caused by electronic commerce, and the impact on the existing taxation principles, taxation system factors and major tax forms, this article is focused on how to establish electronic commerce standard, set up appropriate taxation laws, build up taxation systems and optimize tax forms, thus provides a solution for electronic commerce taxation administration.In this paper, the author provide his electronic commerce standard and principles to be complied with in the e-commerce environment, establishment of taxation law system and tax forms. By studying different tax forms for both direct and indirect electronic trading behaviors, and their collecting methods, the author concludes that in the case of international taxation residents'tax jurisdiction and source tax jurisdiction principle shall be combined. For daily taxation administration, appropriate amendments and adjustment shall be made in tax registration, tax reporting, invoice control and etc, meanwhile optimizing relevant measures.