Virtual Product Income Tax Research Under Electronic Commerce Pattern

With the rapid development of electronic commerce, electronic payment meanscontinuous improvement, The traditional business operation is quite instead by theInternet. Currently, e-commerce is the first one of network economy, but also promotethe industry’s biggest power network economy development, the traditional taxcollection and management mode of e-commerce has no longer meets the conditionsof taxation management development needs.To this end, the tax e-commerce modelhas become the countries facing the new tax law system and the urgent need toaddress the issue, and caught the attention of the government. China’s tax system ishas not been clearly designed to make online transactions. If you do not timelydevelopment of the tax system and tax-related measures in order to identify the objector transaction tax figures, it is difficult to ensure the normal tax online, resulting in theloss of state tax revenue, inhibiting the pace of economic development. This articleattempts to combine different modes of e-commerce and virtual product definition toclarify the author of the e-commerce income tax virtual product model’s attitude andperspective.This article is divided into seven parts:The first part is an introduction. This thesis describes the background andsignificance, research, practical applications.The second part is a literature review related research. Focuses on domestice-commerce and the status of the virtual product research and related views andcollection of tax status.The third part is the analysis of e-business models. First, the definition ofe-commerce and the status of different models, followed by analysis of e-businessmodels to the traditional challenges of tax collection, mainly from four aspects withthe statement that the tax system and laws and regulations of the challenges, thechallenges of tax jurisdiction, the challenge of taxes, as well as specific e-businessmodels for the different challenges the traditional tax collection.The fourth part is the different platforms of virtual produnct process.Using actualcase and the exchange with the seller, respectively, of B2C, C2C and the purepseudo-C2C trading platform for virtual product process, the feasibility of tax revenue,derived through the analysis of tax B2C transactions have been completed, should bestrictly separated from the pseudo-C2C C2C and pure boundaries, because in factcarried out by pseudo-B2C C2C business, must be in strict accordance with the taxlaws and regulations of paying taxes, while the pure existence of C2C business taxmore difficult.Part V of virtual product taxes. First, by analyzing the characteristics of thevirtual product definition and scoping, followed by the chain of virtual currencytransactions, and finally to clarify the need for virtual product taxation of income.Part VI of the virtual product e-commerce mode taxation of income measuresand suggestions. Mainly through a combination of tax policy analysis of the different models of e-commerce tax status, come to solve the current mode of electroniccommerce taxation revenue on the virtual product key: First, the virtual currency alsoneed legal protection; II trading platform to enhance control of; Third, the use ofe-commerce transactions invoices; Fourth, to promote off-site supervision of virtualtransactions;, to create in all fields, multi-sectoral collaboration system; six, tostrengthen international tax cooperation, and improve international tax agreements.Part VII Conclusion. Based on the above part of the analysis, summarized in thispaper do innovation and deficiencies.