The Analysis Of Taxing Possibility About China's Electronic Commerce

Electronic commerce has attacked the traditional tax revenue legal principle, the tax neutrality principle and the tax revenue fair principle. It also has attacked the tax revenue collection aspects such as tax administration, tax collection, tax affairs examined and legal liability violated the tax law, and proposed the new task to the tax revenue jurisdiction. The legislation about the electronic commerce taxation of International organizations and several developed countries have the important enlightenment to our country's related legislation. In order to promote the electronic commerce healthy development, our country should strengthen international communication and cooperation. Considering the principles of litmusless taxing, fair taxing, and encouraging the electronic commerce's development, we should not establish new categories of taxes to the electronic commerce.After applying the system pattern of taxing directly to the electronic commerce tax, has overcome the traditional shortcomings of collection pattern. The legislation of electronic commerce in our country needs to follow the principles of litmusless taxing, fair taxing, efficiency taxing, taking the current taxation as the foundation and the maintenance tax sovereignty and the international harmony cooperation. The revision to the principle of "the permanent organization" should use the method of functional analysis and recognize the server which all or rents in the foreign country to the permanent organization.Through digitization information qualitative by the network downloading, the commercial use of digitized information which is obtained by the electronic way, and the digitized specialized consultation or the service to determine the nature of the bargain object. The tax supervisory system of electronic commerce in our country should from establishing special electronic commerce tax registration system, establishing special invoice for the electronic commerce, implementing the electron to pay taxes and strengthening the resident jurisdiction and so on four aspects to carry on the consummation. Along with the development of electronic commerce, this kind of "hypothesized" trade form, established on the internet foundation ,with the traditional visible trade completely different, and it often cannot be covered by the tax system, which has caused the tax burden unfair between the traditional trade main body and the electronic commerce main body, thus has attacked the principle of fair taxing. The inconsistent tax burden level between electronic commerce and traditional trade , and the economical distortion because of the unfair tax burden, have brought the impact on the principle of litmusless taxing. In the electronic commerce transaction, the provider of product or the service may exempt the intermediate such as agent, the wholesaler, the retail merchant and provide directly the product to the consumer.The article first limits the electronic commerce meaning, divides the development phase of electronic commerce, and carries on the classification of the electronic commerce according to different standards. Then summarized the characteristic of the electronic commerce compared to the traditional commerce and the present situation of electronic commerce in china. Then, article analyses emphatically the influence of electronic commerce to current taxation and tax law. The influence mainly concentrates in the basic principles of tax law, the tax jurisdiction, the integrant part of tax law and the Law of Tax Collection and Management Then analyses the related legislation of electronic commerce tax in the international organizations and some developed countries, and find the inspiration function to China's electronic commerce legislation. Then this article replies some questions such as whether our country should levy taxes to the electronic commerce as well as whether to levy new tax from different angles. After this, the article analyses the shortcoming of traditional tax pattern, and carries on the game analysis to the tax collection, then designs the new collection pattern suited to the electronic commerce tax. The article also proofs the necessity to electromc commerce taxation from tax revenue preparation angle. Finally is the discussion about consummating the collection legal regime of electronic commerce tax.The writing methods of this article mainly use qualitative analysis, the induction and the deduction unified. This article bases on the electronic commerce tax legal research of domestic and foreign actual situations, and analyses the tax legal matter of the electronic commerce, which kind of emerging trade form, and proposes certain view to some questions, and, on the foundation of introducing and comparing the international societies' countermeasures and plans, attempting to provide some proposal to China's electronic commerce tax legal matter.