A Study On China’s Tax System To Electronic Commerce

As electronic commerce develops more and more fast, it induces and promotes the vast revolutions of our life. Electronic commerce makes numerous contributions to the worldwide trade development, which makes it from strength to strength. On the other hand, it takes some effects on the tax system and taxation mode and brings tremendous challenges to them due to its virtuality, flexibility and electronic characteristic.The thesis presents our analysis from the following aspects:The exordium part shows why we focus on the tax system on electronic commerce and give the object and signification of our work. The content and innovation are also introduced in this part.The first chapter begins with the basic concepts and fundamental theories about electronic commerce, and then analyzes the factors resulting in absence of tax system in electronic commerce. Then it demonstrates the impact of electronic commerce on tax system, principle, taxation mode and instrument of tax control and identifies some key problems about tax for electronic commerce.The second and the third chapter introduce the actuality on taxation in developed countries as well as our country. We compare our tax system with developed countries’ and demonstrate the two opposite opinions about tax system to electronic commerce. We get some ideas from experiences on taxation from developed countries and organizations and analyze the actuality of tax system on electronic commerce, understanding, tax system and execution in our country, which helps to get our ideas into shape about tax system on electronic commerce.The last part aims to explore how electronic commerce affects the tax system and taxation mode and gives some valid suggestions. it presents a framework to actualize taxation which consists of making a common sense about tax, constructing tax system and putting forward taxation instruments. A practical case study is illustrated to validate the proposed framework and suggestions. Our suggestions will make a minor contribution to consummate tax system in China.The conclusion remark summarizes the overall thesis and gives a generalized framework about our ideas.