Flow Of Funds Under The Control Of E-commerce Tax Collection Mode

With the rapid development of E-commerce in the world, the traditional model of taxation and management, together with the existing taxation system, can't meet with the new network model objectively, which causes a great loss of online E-commerce revenue of all levels of governments, thus refreshing the online model of taxation and management is necessary. Because of the objective separation of information flow and capital flow existing in E-commerce, the current model of taxation and management is characterized by the control of"the information flow" and "the flow of capital" as the two major trends.From the angle of the control of "capital flow", this article deals with how to work out the model of taxation and management of E-commerce of China. Firstly, the paper theoretically represents a comprehensive and systematical research into China's E-commerce taxation patterns. According to its basic features and difficulties, this article lays much emphasis on controlling the "flow of capital" as the key factors of the model reform to construct the basic model on China's online E-commerce system of taxation and management. Secondly, the article puts forward the idea of the complete tax-paying pattern: The Electronic Tax Center by the tax authorities lay taxation on the tax-payers through the corresponding E-commerce taxation systems, thus effectively ensuring the online E-commerce complete taxation through the hi-tech renovation in taxation; effectively combine the principle of "whom belongs to" with the principle of "where to belong" to avoid double taxation and tax-paying at home and abroad, thus vindicating the national rights of taxation while the tax-payers' fair paying is safeguarded to achieve the comprehensive E-commerce taxation.In terms of the international advanced taxation theory and precious practical experience in combination with China's general conditions on taxation, the paper raises such an idea that the E-commerce taxation can be achieved by means of the control of "capital flow"; and it also elaborates the and taxation check, its security system, and its related corresponding policies, thus creating a E-commerce taxation framework with systematization, renovation, forwardness and realities.