Research On E-commerce Tax Of China

With the development of computer technology and Internet widely used and the continuous improvement of the advanced communications technology, global ushered in a new era of information automatization. In our country, e-commerce began in 1997. In recent years, e-commerce is developing rapidly. It is due to bringing the incomparable efficient and convenient way of life to businesses and consumers that the traditional trade form can not bring, e-commerce greatly contributed to the trade and business of rapid development, also produced the unavoidable tax problems.This paper was against this background on research. Based on the comprehensive analysis on the e-commence tax related problems on the basis of considering various factors and its influence, conceived in our country in future, we should establish a new tax when a complete e-commerce tax collection proceed, namely the electronic commerce tax, and with the purpose of promoting the development of e-commerce lower rates should be formulated.And in the process of electronic commerce tax collection and management, this paper presents a consideration of "information flow" and "capital flow", advocates the collection idea that we should get more into the research and develop the electronic commerce taxation software system relying on in computer network technology, and the bank and the third-party payment platform could withhold and remit the e-commerce tax together. All above is in order to solve electronic commerce taxation problems existing in part in our country, offset tax loophole, make up the legal blank, and then to build a e-commerce legal system suitable for China's national conditions.