Study On E-Commerce Taxation Management Of China

The e-commerce is based on Internet network and pushing the economic globalization corresponding by the continuous development of computer,network and communication technique.The e-commerce influence on the tax theory an tax system that established on the traditional business deeply,involving value-added tax,business tax,tariff tax,income tax,stamp tax etc because of the dummy,digital and confusable characteristic contrasting to the traditonal business.And it also contributes to our economy development and tax base enlargement.We predict that the e-commerce will develop adequately and play a more and more important role in our national economy.It becomes a new topic that how to form a fair and order revenue circumstance for the e-commerce.Support for built up complaint management department including workforce,documentation system and equipment, on the basic of analyzing international,domestic e-commerce tax revenue question, existing relevant theory and policy, and holding the question, question of e-commerce tax revenue and current situation of the countermeasure of e-commerce tax revenue in the world accurately, offer in-depth analysis to e-commerce in terms of economics of the tax revenue. Under promote e-commerce, economic development of network as well as prevent the great principle of government's tax losing, draw lessons from the actual conditions of combining e-commerce and tax work of our country of domestic and international relevant theory to further investigate, by standardizing analysis and real example and analyze the method to combine together, perfection and innovation of the theory of the tax revenue, tax revenue principle from e-commerce condition, adjustment and perfection of the tax law and tax system under e-commerce condition, impose the angles, such as change of the management mode, etc. and study e-commerce tax revenue in treatment and tax revenue of the international tax revenue problem. And on this basis,investigate with particular emphasis, form China's electronic commerce tax policy and basic frame of collecting management.This dissertation is made up of six chapters. ChapterⅠintroduction, it mainly introduces the purpose and the significance of the study, including the ways and methods used in the research. ChapterⅡthe background study of e-commerce and taxation management,it mainly introduces some basic theory and basic practice of e-commerce,and introduces actual e-commerce taxation management status quo of China. ChapterⅢissue analysis,study on the taxation management issue of e-commerce by the analysis of e-commerce basic theory and development status quo. ChapterⅣthe experience of foreign country,analyses the e-commerce taxation management theory and practice of foreign country,which we can use for reference to regulate e-commerce in China. ChapterⅤcountermeasures and advices, brings forward countermeasures and advices how to perfect e-commerce taxation management of China by analysis of above. ChapterⅥtag,sums up the dissertation and brings forward research conclusion.