Research On Effective Tax Collection And Administration Of E-commerce

The late 20th century, the Internet spread rapidly worldwide, E-commerce as a new form of trade have made a good development, greatly promoted the development of the global economy. According to authoritative statistics agency Research consulting Internet data show ended in December 2009, total E-commerce sites in China reached 17500, the total E-commerce sites in 2010 to more than 25000; in 2009 China's physical commodities Internet trading of goods amounted to 263 billion yuan, while the 1st quarter of 2010, China's online shopping market deal size close to 100 billion yuan, reaching 95.97 billion yuan, growth of 18.7%, up 101.7%.In 2010,the scale of the overall E-commerce market transactions will reach 475.5 billion yuan; present in our country, at least once a month shopping online shopping proportion of frequent Internet users account for all more than a quarter. Over a series of data on the growing e-commerce development in China, the rise in the future will be the rapid development of E-commerce era. However, the attendant of a series of legal issues, including tax collection and management system's problems have placed before us, especially in the "Online Shop real-name system" is implemented, the existing tax system and management inevitably be a strong blow. Bring about the challenges for e-commerce, the legislative process to speed up tax collection law, modify, improve the existing tax system and collection management is already pressing, forming a great tax loopholes, to the national financial and E-commerce of sustainable development will bring very negative impact.This article from the tax authorities as an important economic functions States point of view, on how to take measures (including speeding up the legislative process, improve the management mechanism, and improve methods of aspect) on how to make online transactions on E-commerce to enhance the tax base control put forward their own behavior views and suggestions.