Theory Of C2c E-commerce Tax Problems And Countermeasures In Our Country

In the economic society, the information industry will become th e main focus of international competitiveness, and the network econo my grown with economic globalization, in a certain extent to chang e the existing way of life of people. In the network economy, e-commerc e is its core strength. With the basement of Digital and network, e-co mmerce have some features like transactions virtualization, low transa ction costs, transaction efficiency, and of greatly changed the tradition al pattern of trade, its unique transactions provide the driving force fo r economic development,become the focus of the development of nati onal economies, gradually become a strategic pillar industry, directly i mpact on the survival and development of the countries in the new ce ntury. As technology continues to progress, the quality of our nationa1also continues to advance,the network has gradually entered people ’s lives.The following is the development of both the network econom y, prevalent nowadays such as:"Tao bao","Ali Baba".And E-comm erce trade is more and more people to accept. But everything has two s ides, and e-commerce also brought new challenges for tax collectio n and tax law, whether should taxed of electronic commerce, and h ow to taxed of electronic commerce to become a topic discussion in recent years,. This article discuss the problems focuse on the taxatio n of electronic commerce as well as the appropriate coping strategies.The international community also reached some consensus on E-commerce tax issues, and laid the foundation for countries to develo p e-commerce tax.Policy consensus include the following aspects:the pr inciple of tax neutrality; the principle of fair taxation; facilitate the coll ection and management principles; the principle of simple and transpar ent. Taxes for e-commerce taxation, the countries in principle agreed on the following, that is not to levy new taxes or surcharges, but throug h the redefinition of some traditional concepts, categories and repair of t he existing tax system to deal with tax issues which caused by the e-co mmerce. But with the rapid development of electronic commerce, mor e and more companies derive huge profits, in sharp contrast with this i s that Governments in a tax on e-commerce behavior has become increa singly stretched. E-commerce has brought many problems to the existin g trade, trading patterns, the credit system, as well as governance, ne w impact also appears in the current tax law system, tax collection, th e regulatory system of international taxation and tax laws and regulatio ns.For example:how to determine the tax object? A tax on what? This article think e-commerce taxation legislation with practical needs.This paper describes the countermeasures of the organization of the world a nd some countries in the taxation of e-commerce and focus discusses th e countermeasures of the solution of e-commerce tax issues that should be commence with the following five aspects:In terms of legislatio n, we have to determine the concept of e-commerce taxation and reaso nable extraterritorial experience with local resources,and determine Le gislative timing etc.; in law enforcement, we should establish and perf ect the collection and management mode to adapt to the taxation of el ectronic commerce, and increase the intensity of tax collection and aud it; establish the specialized e-commerce tax registration and reporting system; clear the responsibilities of government departments, speed up t o upgrade e-commerce regulatory technology, and increase policy sup port and tax incentives for e-commerce services industry; From othe r related measures such as creating digital ID card system.Start with t he above ideas, the main purpose is to clear who should be tax of e-commerce, according to constitute perfect tax law to taxation, as well as to strengthen international cooperation and communication.T hrough the establishment of a sound tax system, at the same time pro mote and improve the e-commerce tax collection legislation to make it clear. Taxation of electronic commerce, is not an easy task, e-com merce tax issues still need to consult and discuss, the rationalization of the international taxation and the coordination of national tax syste m will be a long process.