Research Of China Electronic Commerce Taxation

Since the 1990s, a new form of business -- Internet application platform for e-commerce, as a business in the field of a trade kind of advanced transactions, developed rapidly all over the world. IBM predicts that by 2010, there will be 55 percent of the global commercial and retail business through the Internet to complete. Compared with traditional e-commerce business, it is a qualitative leap. On the one hand, e-commerce breakthrough the time limited and promote the development of economic globalization process; On the other hand, the flow of information become as a major form of the movement of goods. This form of trade to break the traditional business tradition, the current tax system had a dramatic impact. But e-commerce in China's national economy occupies an increasingly important position. That how to protect the healthy development of e-commerce, and safeguard the state's financial income in the national competition in a favorable position has become an important theoretical research subjects.Based on the essence of e-commerce for economic, the article analyzes various aspects of e-commerce on the impact of the current tax system, and makes initial responses. The beginning of this paper presents the background and research topics significance on the issue of e-commerce taxation status.Part one: introduce the definition of e-commerce based on the nature of the transaction (information flow, capital flow, logistics) at first. Then analyze the direct impact of the current taxation followed by a series of e-commerce. Thirdly, the classification of e-commerce is basis for principal transaction and cash flow during the trade. The rapid development of e-commerce on the impact of economic activities is told at last.Part two: describe the domestic and international e-commerce taxation theory and practice of the development of the status. The developed countries are the industry leader in e-commerce, so dealing with e-commerce taxation issues is inconsistent with the views of developing countries. Comparing the tax policies to EC in USA,EU and undeveloped countries, the differences are the unequal development of countries'economy and technology and the difference of tax structure. It leads to the difference of EC and various economic interests form taxation. From the aspect of tax structure, developed countries take income tax as major tax and developing countries take turnover tax as major tax. The taxation on EC has little effect on the former and great effect on latter. The developing countries make reference to the practice of the developed countries but based on protecting the benefit of own revenue.Part three: focus on the difficulties facing EC taxation. Make analysis on whether impose on EC tax. If make the free polices, the tax philosophy must be challenged. It leads to such results: uneven distribution of tax burden,the loss of revenue,flow confusion to state's tax. So it makes the initial conclusion it is not feasible to make long-term duty free theoretically. But it is difficult to impose on EC tax from 5 aspects of the existence question: the tax system element, the main tax, international administration of taxation, day-to-day administration of taxation and revenue economic effects.Part four: raise the policy recommendations on the issue of China EC taxation. Clear China EC taxation guiding principles: not to introduce new taxes, the short-time implementation of preferential tax policies, actively develop long-term tax policy about EC tax. According to existing tax system, I make some suggestions, such as adjustment on VAT'scope and principle. Analyze the four administration of taxation management model from the seller, the buyer, logistics and payment system. The most feasibility system is based on payment system, though now it is limited technically. Based on different characteristics, B2B,B2C and C2C can establish each system about how to pay deduction. Globalization trade is feasible because of the EC's characteristics--no sector. It is urgent to make redefinition of permanent body and Chose geographical jurisdiction as first. At last, improve the relevant legal to lay the foundation for the development of e-commerce.