Model Of Electronic Commerce Taxation In China

While electronic commerce brings the efficiency and wealth to the human society, it also takes the effect on the tax implications which conduct for many years. The e-commerce has raised a serious challenge to the current tax policy, tax system, tax collection, tax law and international tax issues.E-commerce on the have raised a serious challenge. Different countries demonstrate different attitudes and propose corresponding tax measures to adapt and improve the development of e-commerce, to protect the financial interests. In China, electronic commerce has led to some serious problems, such as the difficulties in tax collection and management, growing of the tax revenue loss. Currently, e-commerce guidance policy is staying on the macro-level. There is no specific tax system. There will be inevitably results of the loss of state revenue and the block of fair competition between e-commerce and traditional transactions if our country does not introduce the e-commerce-related tax policies and measures.This article presents the multiple impacts of e-commerce on our revenue which includes the influence on the tax theory, specific taxes and tax revenues, and on the tax revenue of cross-border e-business. Taking into account the state of e-commerce revenue all over the world, this essay proposes the method of e-commerce revenue adapting the status in China, builds the model of e-commerce taxation which is suitable for the status in China and explores the specific ways to achieve the pattern. In addition, it also points that tax law should be improved and the e-commerce taxation should be incorporated into the legal system of China's tax revenue.E-commerce in our country mainly includes three types:B2B, B2C and C2C. According to the differences in the main body of the e-commerce transactions, three models of c-commerce taxation are built for the different categories of e-commerce. In the B2B and B2C e-commerce, the trading carrier can be the e-commerce website of a sales enterprise, or a third-party e-commerce trading platform. Because of the differences between the two transactions, the specific methods of tax collection are distinguished in each model of e-commerce taxation.In the concrete realization of channel of the models, these points are revealed. (1) For the enterprises engaged in the sale in the traditional markets at the same time, the e-commerce sales can be treated equally as the sales in the traditional market, their tax collection can be comprised of two parts, which follows the approach to traditional sales tax. For the enterprises only engaged in internet trading and C2C e-commerce transactions, the traditional attribution of tax revenue to the provisions should be broke, the formal working group on e-commerce taxation should be organized in order to realize the unified management and guarantee the tax can be classified as state tax revenue. (2) In the process of tax registration and tax returns, the tax authorities and the business sector should cooperate broadly. E-commerce transactions could be dual monitored and the tax evasion could be avoided. (3) Based on the differences among the ways of the transaction, two kinds of e-commerce payment system which around the bank or third-party payment agency as the core should be built, in order to regulate the payment of e-commerce and to ensure the full tax. (4) The tax threshold for C2C e-commerce should be set in order to protect the personal interests of the seller and the healthy development of C2C e-commerce.