Research On Tax Revenue Loss Under Electronic Commerce

Along with industrial development, population growth and technology innovation, information has become a real trend, the traditional economic model is being changed to a new kind of economic model. E-commerce has rise in the1990s, it has a rapid development and expansion, it is representative of the modern network economy, e-commerce has led to the circulation of a revolution, it broke the barriers of time and space, changed the trade pattern, improved the logistics,capital flow environment and the system of information flow, speed up the commodity circulation of the society as a whole, reduced production costs and improved the competitiveness of enterprises. The rapid development of e-commerce in various countries and regions due to the non-tax measures for the national and regional e-commerce development and growth to get an invincible position in the international competition. However, with the development of e-commerce, the problem of loss of tax revenue has become increasingly prominent, the resulting e-commerce taxation problems associated with the generation gradually attracted the attention of the world.E-commerce has a virtual, global, occult characteristics, and paperless transaction process, which have a huge impact to the tax collection system. The convenience and global advantage of e-commerce impact the traditional trade, so that makes a huge loss of taxes. Although we are exploring the e-commerce taxation policies, the e-commerce taxation law and administration are still blank. From the long term development of the country’s economic and social considerations, the loss of taxes caused by e-commerce should be taken seriously enough.Research on the loss of e-commerce taxation conform to the current economic situation. Economic globalization and network informationization is the development trend of the world, network technology innovation, popularization and application of the Internet make an unprecedented rate development on the electronic commerce. So the supporting tax policy of e-commerce should be implemented as soon as possible, do not let the response to be the resistance of economic development. The research on the problem of loss of tax revenue in the e-commerce using the most basic research ideas, First, figure out the connotation of the problem, then, to analyze the causes of the problem, last, put forward solutions to this problem, concluded.Writing in the content, the main use of the comparative analysis, including comparative analysis of the different subjects and comparative analysis of the data; theory and reality combine to make the article more convincing; the article also make a comprehensive analysis on the research content to conclude.This research are as follows:The first part, elaborate the research background, research purpose and significance and the domestic and foreign research to macro grasp the issue;The second part, first set forth the general problem of e-commerce and the development status, then the analysis of e-commerce in the loss of tax revenue, including "what" questions, development status and the impact, this part is the level of awareness of the problem;The third part, elaborate the e-commerce triggering causes of the problem of the loss of tax revenue, which is a further analysis of the problem, namely the "why" of;The fourth part, pointed out the principles of taxation that the loss of tax revenue in the e-commerce governance should be adhere to, these principles provide guidelines for Countermeasures in the e-commerce taxation drain;The fifth part, propose Countermeasures for e-commerce taxation drain. Understood the cause of the problem, it is necessary to propose solutions, that is,"how to do". In this way, the overall framework of the article is basically complete; We should departure from reality, as soon as possible to develop the e-commerce taxation system and preferential policies, should not blindly follow some developed countries and we should strengthen international cooperation in e-commerce at the same time, increase technical inputs, improve tax collection and management system of e-commerce, and to do both protect the healthy and rapid development of e-commerce activities, while maintaining a fair competitive environment, to ensure the balanced development of the various forms of trade, to achieve the purpose of increasing financial income, play the greatest degree of taxation on economic and social role.E-commerce as a new thing, we need to go slowly understanding, the tax issues are complex, involving various aspects. We should proceed in subtle while grasp the macro, progressive discovery the problem, to solve the problem, not only leaving the full development of the space to e-commerce, but also to curb the loss of tax revenue brought about by the e-commerce. Only in this way, China can seize the opportunities of e-commerce brought about by globalization, to promote e-commerce in China and even the economy as a whole to a new level.Due to limited personal level, the analysis is not enough in-depth of the problem. E-commerce and the loss of tax revenue problems unlike the surface looks so simple, they have a rich connotation, to combine the two issues are not only cutting-edge but difficult, solving strategies of some of the technical aspects in this article can not be detected for the current technical conditions, therefore, its practicality remains to be investigated.