An Analysis Of The Taxation Management For E-Business Development In China And The Corresponding Countermeasures

E-Business is a system of managing Internet commercial activities and relative information, which refers to all forms of commercial transactions involving organizations and individuals that are based on the processing and transmission if digitalized data, including text, sound and visual images. In simple words, E-Business is buying and selling on the platform of the Internet. For the current enterprises, markets exist in the whole Internet, in which they find a new way to broaden their target markets, and determine the managing plans and strategies to offer timely products and services.Based on the characteristics, E-Business develops rapidly and matures day by day. More and more enterprises have moved their commercial activities onto the Internet, which leads to the decreasing of the transactions in the traditional commercial form and greatly impact on the current tax system. Moreover, taxation and its information development could not follow the fast growing steps of E-Business. However, as the tax empty areas exist in the current network, the transaction activities could not be taxed in time. The writer will analyze the current status, the reasons, and try to advice some solutions to solve this serious problem.Firstly, the paper will begin in the introduction of the concept of E-Business, the analysis of its characteristics and the development of the E-Business in China and abroad. Based on that, the writer indicates that the rapid growth of E-Business will challenge the current taxation system. After analyzing the problems occurring in the E-Business taxation activities, the writer will present the solutions to solve the problems based on the principle and criteria of planning E-Business taxation model referring to the international method and policy. The solutions mainly contain two aspects: the definition of the transaction area (how to define the transaction happening place), and transaction joining parties (the "hiding" buyers and sellers during E-Business). Finally, the paper ends with the presenting of the tax jurisdiction and the new taxation management models, and adding the new contents to the current taxation concept and principles, with which the writer concludes that the E-Business could continuously develop by ensuring the national taxation activities and according with the E-Business taxation principle and criteria of neutrality, equitability, simple, convenient and availability.