China's E-commerce Tax Collection And Research

Network economy and electronic business are inevitable with the trend of technology progress and globalization in the 21th century. Due to the big difference between the electronic and traditional business, combined with the significant impact on the tax collection and regulation system based on the traditional trade, the tax collection problem is attracting more attention from the governments and scholars. However, most research domestically on this problem focused on the broad element such as the principle, totally neglecting the collection of electronic business tax, the specific tax rate, tax basis, and collection system construction. The thesis is going to systematically and deeply discuss the electronic business collection problem, providing some thoughts and suggestions on the electronic business collection from the theory and practice.The article is divided into four parts.Part one:the domestic and international development of electronic business, involving the horizontal and vertical comparison between domestic and international e-business, the major traits and forms of e-business, and the opportunity and challenge for our tax collection as well.Part two:the theory for e-business tax collection involving the major principle of tax laws, the tax sovereignty theory, the research on the tax theory of traditional economic and information economy model, institution transition theory.Part three:the research on the international e-business for developed countries such as US, Canada and Japan, for developing countries such as India, and for EU, APEC, WTO and Singapore as well.Part four:what tax collection system is fitting China's e-business? The thesis will use the abroad experience as reference and take the domestic situation for consideration.In the methods of research, the thesis emphasize on both theory and practice, focuses on the real model, and use the empirical and comparative analysis method and economic and game theory analysis method as well.The innovation of this article is deep analysis on the need of improvement of e-business tax collection, plus the suggestion and opinion provided. The shortage of the thesis is some inevitable immature idea due to the complexity of the e-business at this stage.