A Study On Tax Source Management Of Electronic Commerce In Yangjiang City

Electronic commerce(E-commerce) grows rapidly under the development of computer network and communication technology in,which has significant effect on the global economic development and integration. E-commerce is the trade transaction based on Internet, which has different trading method, trading way and trading format from traditional business. Therefore, comparing with traditional taxation, E-commerce tax has its own special virtual characteristics, such as: trading behavior, tax concept, tax infor mation, tax principle. As a result of these characteristics, there are many different opinions on E-commerce taxation, special in weather or not to tax, leviable tax different ranges. Furthermore, there is increased regional issues, for example: priorit y of resident jurisdiction at on line trading, how to identify the residents and the permanent establishment etc.E-commerce is different from the traditional trade way. It has virtualization, concealment and liquidity characters, which has changed the traditional production and trading ways and taken extensive effect on taxation of trading, such as: VAT, income tax, stamp tax… it becomes a new research topic and brings new challenge to tax management at Yangjiang. C urrently, the one of the most importa nt research topics of tax theory at Yangjiang is how to create a fair, orderly tax environment and in able to develop economic at Yangjiang.As a new form of international trade, electronic commerce is affecting Yangjiang’s economic step by step. This paper takes Yangjiang C ity e-commerce as an example, and analyzes the problems of Yangjiang taxation under the electronic commerce environment and deeply reveal the blind zone of the tax source management from public management point. Therefore, we can improve the tax source supervision in the E-commerce field. The thesis consists of four chapters:The first chapter is the introduction, which introduces the research background, the domestic and foreign current researches situation, includes research background, current situation, means and methods.The second chapter analysis and study Yangjiang E-commerce tax source management, and reveal the blind zone of E-commerce tax source managemeng at Yangjiang C ity.The third chapter is about E-commerce taxation management experience of the developed countries. It Obtain a reference from foreign electronic commerce taxation policies, taxation policy, daily experience, and to improve our e-commerce tax management.The fourth chapter is the countermeasures and suggestions for E-commerce tax source at Yangjiang. It shows to improve E-commerce tax management and tax source management at Yangjiang, we must improve the tax registration system of E-commerce, implement network invoice system, build up information sharing system of the third-sector intermediary etc.