The Research On The Tax Collection And Management For Electonic Commerce

The thriving e-commerce contributes to stimulate the global trade development for a larger scale of tax sources, which presents the pounding and challenges to the traditional tax collecting and managing systems. However, if there are no challenges, there are no chances. Lying in her new beginning of e-commerce, meeting all the challenges and grasping every opportunities, China tries hard to catch up the establishment of her better systems of the collection and management of tax revenues as soon as possible.This thesis based on the essential theories of e-commerce and tax collection and management with regard to the tentative research on the relevant issues. By means of the external experience and research results, this thesis proposed the relating suggestions on improving the legislation of tax collection and management to our national conditions.The thesis contains four main parts. The first chapter introduces the elementary theories of e-commerce including the concepts, the trade participants and the process of trade as well as its sorts. By comparing e-commerce with traditional business, this chapter states the basic characteristics of e-commerce. In addition, it provides a brief introduction to the legislation and regulation of tax collection and management and the e-commerce development present situation. In the second chapter, it summarizes the unfavorable affects of e-commerce on the present tax collection and management in China, which includes fair tax burdens, key revenue elements, main tax categories, the patterns of tax collection, the investigation of tax and the influence on our international revenue, etc. The third chapter refers to the comparison of international e-business tax collection policies within the USA, the EU and the OECD on the research and practice of e-business problems concerning their different procedures. While the forth chapter contains the afterthoughts of improving China's e-commerce collection and management. Based on what has been found out, it carries out the opinions and certain countermeasures of the writer.