Research For The Value Added Tax Under The Electronic Commerce

The 21 century is a period of rapid development for technology. Relying on the Internet technology, E-commerce is changing people’s lives from all aspects and has a significant impact on substantial economy, especially on tax policy and laws in substantial economy. In recent years, domestic and foreign experts have done a lot of research on e-commerce taxation. There are a number of countries and organizations who have put e-commerce taxation collection in the scope of value added tax (VAT). In order to fully explore the issue of e-commerce tax collection, this paper is studying the e-commerce taxation from the perspective of VAT, which aims to contribute to our country’s tax administration.This paper is divided into four chapters. The introduction introduces the background and significance of the research. The first chapter mainly discusses from the perspective of taxpayer, object of taxation and taxation program under the traditional environment. Through comparative analysis to explore how the development of electronic commerce have influence on the existing VAT legal regime. And the author extracts the controversy on whether impose taxation on E-commerce from domestic and foreign scholars. The second chapter reviews the counties’taxation regime and development such as the United States, European Union and Organization for Economic Co-operation and Development (OECD). Along with their experience and combined with China’s e-commerce and actual development of the VAT system, point out how to learn from them. The third Chapter is on the basis of the previous two chapters, analyzing the VAT revenue losses data under the e-commerce environment, to indicate the necessity of e-commerce tax legislation in China. The fourth chapter is from China’s current VAT system under the e-commerce environment, combined with legislative and practical experience from abroad, extract how to clear the taxpayer, object of taxation and how to solve the problem which exist in the current VAT systems. The main creation of this paper is the analysis on the impact of how the E-commerce influenced the current VAT system, which to further clarify the importance of legislation on VAT under the e-commerce environment.