China's E-commerce Taxation Management Countermeasures

Electronic commerce as an important new way of social and economic activities, opportunities for revenue, but also to the tax collection brought great challenges. In this article, based on the systematic analyse the profound impact of electronic commerce on tax collection mode and monitoring of tax sources and tax services, actively draw from the international idea of electronic commerce tax collection, promote of electronic invoice has been successfully piloted in China and electronic commerce business registration management experience, made forward-looking basic countermeasure for our electronic commerce tax collection . Build a new model of electronic commerce tax collection with a practical operational sense and the effective monitoring.This article is divided into six parts:1. Introduction. Describe the research background, research status, research purposes, content and methods.2. Development of electronic commerce in China and the necessity and feasibility of tax collection. After 14 years (1997-2011) development, China has achieved rapid growth in the size of electronic commerce, the resulting loss of tax revenue caused by electronic commerce is growing. This section also borrowed the "broken window" theory, elaborate the necessity of electronic commerce tax collection from a different perspective of the tax system optimization; elaborate the feasibility of electronic commerce tax collection from the current internal and external environment.3. In-depth analyse the problem of tax collection caused by electronic commerce. Starting from the current mode of tax collection, analyse the extremely non-adaptive and obstacles of traditional model and means of tax collection by the new type of electronic commerce models.4. International comparisons and learn from of electronic commerce tax collection policy. Comparative analyse methods used in this section, analysed Asia, Europe and American countries and international organizations dealing with solution to the problem of electronic commerce tax collection, summarize we should learn from. 5. Make China's current countermeasure to deal with the problem of electronic commerce tax collection. Reference predecessors views, with our country's actual conditions, propose comments and suggestions for our electronic commerce tax collection issue, and form a rather practical and operational measures. From the levy of taxes on electronic commerce, to the main workflow of the tax authorities for the daily operations, make theoretical study results into concrete implementation plans. Including: value-added tax, business tax, customs duties, corporate income tax and other tax collection system, and create a platform for integrated tax collection of electronic commerce, and formulate tax registration system of electronic commerce, and enable electronic commerce transaction invoices, and improvement of electronic tax reporting, and develop software of electronic tax collection, and create an electronic audit system, and implement "Withholding" management approach of electronic commerce taxation, and speed up the construction of tax information, build modern tax service system, etc.6. Conclusion. Summarize the results of this research.