Research On Development Of E-Business And Revenue Problem

In the recent years, as the popularization and development of information technology, E-business has been going through a quick development and thus accelerated the growth of information system in domestic economy. At the same time, E-business has also caused a series of revenue problems. E-business puts forward some new challenge to the existing revenue policy, strategy and management. The development of E-business causes a"taxation blind area"in network trade, and the problem of taxation loss in network trade is very serious. Aiming at the revenue problem caused by E-business, a revenue principle is stated by confirmation definition of E-business. The material form of revenue principle is studied by revenue theory combining the latest research of international revenue-related E-business and common situation in our country. A reasonable E-business revenue policy is studied and constituted in time in order to reinforce E-business revenue management.Above all, starting on the characteristics of E-business, the basic theory of E-business is studied. Through historical analysis and contrast analysis, a general situation of E-business development is analyzed. Six characteristics of E-business are stated as following: non-national boundaries, non-regional, E-money, virtual trade location; secrete trade personnel, digital trade information carrier and fuzzy trade merchandise source. The actuality and main problem of E-business revenue management in our country are brought out. Through analysis on the characteristics of E-business and revenue problem, the foundation of E-business revenue problem research is nailed down.In the next place, a series of revenue problems caused by quick development of E-business are discussed deeply. Impact of E-business on revenue system is analyzed on the two aspects of revenue principle and existing revenue factors. Impact of the current revenue law on regular operation of tax collection activities under the situation of E-business is analyzed; Detailed analysis of impact on tax collection management pattern by E-business is given as following seven aspects: revenue registration, account book management rate paying declaration; tax collection, legal responsibility; increasing possibility of evade payment of duty and so on. Impact of E-business on revenue sources is analyzed. Impact of E-business on tax collection management is analyzed according to revenue domination, place of rate paying obligation, cargo import and export management, source management and day-to-day management. Finally, the impact of E-business on revenue check, international revenue profit distribution and other aspects is analyzed, which make the foundation of proposals on how to reinforce revenue management according to the development of E-business in China in the final chapter. At last, taking E-business revenue policy in western developed and developing country as examples, several comparison and cause analysis is stated about revenue policy in some representative countries. Learning from foreign experience, nine principles are established for China's E-business revenue collection and management, such as: neutral revenue, financial revenue, existing revenue, national revenue dominion, revenue fairness and so on. Abiding by these principles, proposals and opinions about E-business revenue policy are put forward as the following aspects: tax laws improvement, establishment of revenue policy conforming to the Chinese situation, reformation of tax collection and management, acceleration on process of revenue information system, reinforcement of international revenue cooperation, further improvement of E-business payment system and so on. These proposals and opinions are expected to make effort in the enhancement of E-business revenue management.