Study On Legal Issues Of Tax Collection And Administration Of Online Retail

At present, online retails increasing proportion of the overall volume of trade, is in a period of vigorous development in China. This article refers only to two types of e-commerce, b2 c and c2 c.In addition to e-commerce virtualization, paperless and other characteristics, Online retail also has other features, such as the number of retailers, lower entry requirement and so on. With the continuous development of online retail, it tax becomes an inevitable trend. However, because of its characteristics, online retail does not adjust to the relevant legal system of traditional tax collection appear. Many countries around the world are actively exploring for online retail tax collection and management system, and some of them are preparing for e-commerce law positively. Legal issues about online retail tax collection system selected in our study and attempt to tax under the current legal system, to propose specific solutions tentatively.According to collect literature, comparative analysis and other research methods, the path of the paper is asking questions, analyzing problems, and solving the problems. In the arrangement of contents, the main content of the introduction is the development of the retail network, the network of retail tax research collection legal system theory, practical significance, as well as the distinguish of online retail and real retail, e-commerce. In the second part we discuss the contradiction between online retail tax collection and the existing legal system of tax collection, namely the challenge to bring to the current tax system. It impacts on the tax law basic principles of equity, efficiency, etc., the basic concepts of tax collection and tax law, the specific tax collection system, such as a registration system, books voucher management system, and tax declaration system challenges. In addition, multinational online retail also brought difficulties to tax in our country. Then the third part discusses the legal countermeasures that main counties and international organizations adopted, especially for online retail tax laws and policies, such as "Market Equity Act" in the United States in 2013. While the comparative analysis of various laws and policies to provide reference for developing our legal system of tax collection. Finally, combined with China’s actual conditions, this article presents concrete advices, focusing on the adjustment of tax elements, the establishment of universal electronic tax registration system, management of electronic vouchers, the establishment of third-party payment platform withholding system. At the same time in response to the conflict on international tax collection system, strengthening exchanges between countries and perfecting information exchange system are very important.