Research On The Tax Collection And Management Of E-Commerce In China

As a new kind of business model, electronic commerce has many advantages,like change people’s consumption patterns and business models,help with the economic development, make potential tax resources. But it also brings many difficult challenges to a country’s tax collecting and management works. Globalization in electronic commerce transactions, electronic payment, virtualization online business and other features make the current tax collection and management mode not suited to electronic commerce development. Our e-commerce began to develop in the 90 s of the last century, so the development scale is much less than developed countries. Based on the analysis of the current tax collection situation of electronic commerce and international experience, this paper put forwards some policy measures to solve the tax collection and management problems caused by electronic commerce.Started with electronic commerce’s definitions,classifications and transaction process, this paper analyses the impact on the elements of the tax system and tax administration model,propose the necessity of strengthen tax collection and management on electronic commerce. Secondly, this paper analyses the current situation of our electronic commerce tax collection and management works, thus to sum up the existence problems in electronic commerce tax collection and management works. Thirdly, this paper give a description of the tax collection practice in some developed countries and developing countries, then sum up the international advanced experience which response to electronic commerce tax collection and management issues. This advanced experience is worth learning. Finally, the author puts forwards three advices: First, improve electronic commerce tax collection laws to provides legal support for electronic commerce tax collection work; second, set up a new tax registration system, promote electronic invoicing, improve tax reporting system, establish tax auditing system to improve the tax collection mode; third, accelerates the step of tax informatizatoion, uses information technology to improve tax collection ability.