Study Of China's E-commerce Tax Issues

electronic commerce, grounded on the application of Computer Intelligence and website technology which has become the most potential, active and influencing source of drive in human society in the 21^st century, has sprung up and quickly developed within the world, rapidly changed the original world economic pattern and traditional modes of economic operation and increase, and played an increasingly important role in triggering and promoting economic intemalization. As a new business module, its distinct characteristics of computerized trades, country border crossing and virtualness has brought many new questions that strike every aspect of world business management.In e-commerce environment, the original taxation system has no longer been fit for its development and management, and thus new problems have emerged in every aspect of e-commerce, such as taxation principle, taxation elements, tax sorts, collecting administration and so on. Currently, all the countries around the world are stepping up the research on e-commerce taxation and put forwards many viewpoints. But due to various reasons, there is not yet a consensus of opinion and disputes have arisen in international trades. China is also speeding up the legislation research on e-commerce and has issued some constructive policies, which are far from prescriptive and perfect and can not direct China's e-commerce taxation.Under the above background and using modem theories of e-commerce taxation as reference, this paper discusses problems in e-commerce taxation from different aspects, taking great efforts to make breakthrough and innovation on the basis of predecessors' achievements, and connecting practical work experience, proposes revolution suggestions for China's e-commerce taxation. The paper is divided into four parts. Part one is introduction which introduces the research background, research contents and current research state both abroad and at home. Part two discusses the e-commerce's influence on China's current taxation. First is a brief introduction of e-commerce's definition, classification, and charters; then illustrates problems of taxation in e-commerce and its influence and challenges they cause to China's taxation system mainly from the angels of basic taxation principle, taxation elements, various taxation, taxation collecting and management, etc. Part three compares e-commerce current taxation situation around the world and draws inspiration. It compares different taxation operations between typical economic cooperation and development organizations in the USA and EU and developing countries, as well as its inspiration. Part four proposes the revolution thinking and suggestions. Combining practical taxation work experience, the paper puts forward improving suggestions from basic principles, taxation legislation system, taxation management etc. of e-commerce.