Research On Tax Source Management Of B2C E-commerce In China

With the application and popularization of internet technology in the21st century, humanity has entered into the network economic era of unprecedented development. E-commerce, as the most typical emerging trade form in the network economic era, is able to bring effective mode of operation for enterprises. Meanwhile, its transaction characteristics of mobility, stealthiness and virtuality also have a great impact and profound influence on government regulating functions including traditional ideas, laws and regulations, and tax revenue. In2011, total amount of Chinese e-commerce transaction exceeded RMB5trillion with year-on-year growth of53.7%. The phenomenal growth of e-commerce led to the blind zones of Chinese tax collection and management eroding the national tax basis and caused severe inequities in market competition.This paper selected the B2C e-commerce as the object of study because it possesses both operational feasibility and transactional representativeness. This paper used the research method combined theoretical analyses with case studies to deeply reveal the blind zone of the tax source management. Therefore, we can improve the tax resource supervision in the e-commerce context, and create fair market competition environment for the sound development of e-commerce.There are four parts in this paper,The first part is introduction. It mainly focuses on introducing the research background, research significance and existing research results of e-commerce tax revenueThe second part is problem description. It mainly analyses the tax-related characteristics of B2C e-commerce model and its blind zone of the tax resource management.This third part is case analysis. Through specific tax related cases of B2C e-commerce, it reveals the dilemma of the tax source management of B2C e-commerce produced from tax noncompliance caused by the vague position of taxation laws, the broken chain of taxation mechanism caused by the disappearance of intermediary circulation links, the challenge from virtual transactions to traditional tax-control means, and the difficult confirmation of tax system elements of virtual transaction. The fourth part is policy suggestion. It is mainly specific to the tax source management problem of B2C e-commerce. From five aspects of improving tax registration system of e-commerce, implementing network invoice system, building the information sharing system of the third-sector intermediary, establishing the third party withhold and remit tax system, and setting up the network platform of tax service suitable for e-commerce trade, this part put forward policy suggestions on strengthening the tax source supervision of Chinese B2C e-commerce...