Research On Taxation Management Of Electronic Commerce

With the widely application of Internet, electronic commerce develops vigorously as a new type of transaction. It has remarkable influences on domestic economy, playing an irreplaceable role in the promotion of employment, optimization of the allocation for resources and increasing the fiscal revenue. As the integration of economic globalization accelerates, transnational e-commerce has become more and more popular, which will become the focus of international competition. Therefore, governments all over the world attach importance to the trend and prospects of the electronic commerce.People are paying more attention to e-commerce due to its special features of openness, quickness and high-efficiency. However, it also has brought a challenge to the traditional taxation system for its unboundedness and virtualization. When we are faced with such questions as which tax we can levy and how we can levy, we feel confused. What is more, we have no idea about how to maintain our tax sovereignty. Every country has spared no effort to set up a feasible tax system aimed at electronic commerce, America leads the world in this field.Now, electronic commerce in our country presents a good impetus and vast potential for development, becoming the new economic growth point in the future. As a result, it will turn into another source for the tax revenue. But lacking relevant regulatory policies, our country’s tax system remains blank about electronic commerce. Unfortunately, it will lead to a large amount of tax evasion, which in turn does harm to the growth of electronic commerce. Based on these analyses, it is urgent for us to further study how to perfect current tax system to make a balance between increasing our country’s tax revenue and keeping e-commerce’s sustainable development.This paper is in accordance with the following structure, that is to say, propose the question, analyze the question and resolve the question. Generally speaking, it give a view of taxation system concerned with electronic commerce. First of all, beginning with the basic concept and classification of e-commerce, the paper concludes the characteristics and legal relationship for the e-commerce’s tax system. Then it analyzes why we should levy taxation on e-commerce mainly from the perspective of the basic principles of taxation, in this part,it also compares the costs and benefits to demonstrate the feasibility. Subsequently, the paper deeply researches into the difficulties we are faced with when we put tax management of e-commerce into effect. Not only the substantive tax law has its own limitation, but also the procedural law must comply with features of the e-commerce. Then the paper introduces the current regulations of some representative nations and international organizations, for example, America, the EU, and the OECD. These practices can provide reference for improving our tax system. Lastly, the paper puts forward suggestions to optimize the tax management combined with current tax reform. It is worth noting that the article designs a VAT programme for e-commerce and also offers some matching measures in the digital era.