The Research On Tax Collection Management And Policy In E-commerce Of China

With the rapid development of the internet, e-commerce in China has developed very rapidly. In December 2010, the account of e-commerce market transactions amounted to 4.5 trillion, increasing 22%. The account of network retail transactions amounted to 513.1 billion, nearly increasing 200%, which is 3% of retail transactions all over our country.With proportion of e-commerce increasing in China's economy, whether e-commerce should be taxed, and how to tax e-commerce are constantly discussed. However, e-commerce's cross-region has a great effect on tax collection and jurisdiction. The network statistics and tax technical of network transactions have some difficulties so that the tax of electronic commerce is difficult to achieve. Our country has still not well measures to deal with these issuesThe e-commerce tax issues are concerned by governments in the world and e-commerce tax collection measures are actively explored. But, up to now, there is a certain degree of difference between countries. Europe and other developed countries early explored e-commerce taxation and have been leading in the e-commerce internet. In November 1996, Global Selective E-commerce Tax Policy was issued by the U.S. Treasury. In October 1998, Congress passed Internet Tax Freedom Act, which is the first official tax of e-commerce law of U.S. On June 8,1998, the European Organization issued the Report on Additional Tax Revenue on the Protection and Promotion of E-commerce Development, which makes the EU become the first additional tax on e-commerce areas in the world. At the same time, other countries and economic organizations have introduced various characteristic of e-commerce taxation laws and guidelines.Through researching tax collection and management of e-commerce for countries, tax system of e-commerce has some inspiration and many methods from the analysis. However, without doubt, China's e-commerce revenue management should be combined with our own tax laws, economic forms and e-commerce features, in order to create economic, scientific and favorable long-term tax policy of China.