Study On The Administration Of Tax In Our Country Under The Electronic Commerce

Today, the network technology is developing rapidly, the electronic commerce tax is increasingly becoming one of the social focuses. China has an enormous population. so there ire lots of e.commerce audience, over time, online shopping will become the mainstream of consumption. However, because lacking of the experience in electricity business tax field, except that,both the practiced field and the theory field, almost no research on e.commerce taxation, thus more sets of related research in China. Now, for whether to levy a tax on e.commerce, people have different views, there are big differences between them, some people think that should improve corresponding e.commerce taxation policies as soon as possible, while others point out that at this stage should not levy a tax on e.commerce, behind the different sounds in essence reflect many contradictions of political, economic, and social, therefore, studying the problems on the electronic commerce tax has very important practical significance. This article closely around the current situation of tax practices, fully learning from the advanced experience from foreign Countries, paying attention to the nature of the tax, referring to the relevant theory of tax revenue and public management, with the aid of the researching methods such as data analysis, in order to stand on the point of public management, analyzing the problems of the electronic commerce tax developing in China, eventually hoping to the government departments would take the necessary ways to manage the electronic commerce, which leads the development of e.commerce is more and more orderly. In this article, stating electronic commerce from the concept, characteristics and future developing trend, and then collecting the foreign valuable experiences and practices in the field of e.commerce taxation, finally standing on the position of public management to analyze the problems of electronic commerce in the development stage in our Country, then putting forward the measures and related suggestions for the development of e.commerce taxation in our Country.In this paper, the main innovation point include the followings:The first is standing on the position of public management, with the aid of knowledge of tax further analyzing the relationship between economic development and the tax, revealing that the nature of the tax is the service for the economic; secondly, connected with the problems of development of electronic commerce in our country at present stage, illustrating that it is very necessary to levy a tax on e.commerce; The last is putting forward some effective policy suggestions for the implementation of e.commerce taxation.