A Study On China’s E-commerce Tax Collection

E-commerce is a new trade pattern in recent years along with the social progressand the rapid development of modern information technology. In China, with thematuring of the IT infrastructure, e-commerce trading environment gradually formedand the effectiveness of e-business applications is significant. According to the <2011e-commerce market data monitoring report> show that, until December2011, China’se-commerce market turnover has reached six trillion, an increasing of33percent, onlineshopping users in China has reached194million people.E-commerce not only provide people with convenient online shoppingenvironment, and provide convenience for the people living, but also services to alltypes of enterprises and reduce the cost of enterprise business activities. In recent years,in a variety of factors under the influence of international financial crisis, RMBappreciation, rising raw material prices, labor costs rise, many companies are faced withbusiness and even the survival of difficulties, under the double impact of e-commercecan bring benefits and traditional sales mode faces difficulties, more and moreenterprises join to the e-commerce tide. Seeing the enormous advantages bye-commerce, at the same time, due to such as the inherently virtual, paperless, no sitecharacteristics formed a shock to the traditional tax system, tax system elements as wellas tax collection management, therefore becoming great majority of e-commerce taxloopholes.How to improve the tax collection and management system in the e-commerceenvironment, domestic scholars pay seriously attention to this problem, and made aspecial study. This article agree with the view of most scholars that does not levy newtaxes to e-commerce, but according to national circumstances, changes and additions tothe original tax base for our tax,and focus on the problem of tax collection andmanagement of e-commerce to give some suggestions. The paper is divided into fivechapters.The first part introduced the research background and significance, summary forthe research on e-commerce taxation both the domestic and international. Brieflyintroduced the research methods and thesis structure, and concluded that the innovationand inadequacies.The second part analyze the impact on tax elements and collection based on thedevelopment of e-commerce. The third part analyze some of the issues in the e-commerce tax collection basedon the simple asymmetric information and game theory, to make the bedding for thesuggestions.The fourth part elaborates the different ideas on the taxtion of electronic commerceof some countries, as well as some nation’s tax collection practice in e-commerce.The fifth part, on the basis of explicit treatment of the principles of e-commercetaxation, proposes the suggestions for improvement about the tax collection andmanagement of China’s e-commerce.