Research On Tax Collection And Management Of Electronic Commerce In China

For the past 2015 double tenth one, its more than 900 yuan traded again to show us: at present our country has entered the phase of rapid development of electronic commerce, and drives an unprecedented change in the form of production and life. E-commerce in the process of world economy and trade also play a decisive role, reveals its great vitality. At the same time, because of the existence of the characteristics of e-commerce, have a lot of obstacles, the implementation of the tax system and produce a lot of problems with various challenges, only to face this problem, actively adjust the tax system and tax collection and administration mode in our country, they can better to carry on the tax collection and administration work in the field of electronic commerce, to promote the healthy and orderly development of e-commerce, enhance the vitality of social economy, at the same time, prevent loss of tax revenue, safeguard national tax revenue, safeguard national interests.This paper adopts literature research and case analysis to study, through the study of foreign and domestic related research about electrical business tax and the status quo, comparison between China and foreign electric business tax policy environment, tax system, tax measures, etc., summarizes China electric business tax on some of the problems and the solution; Use of case analysis, in the Chinese city of fujian province irs tax on electricity case as the research object, analyses its tax the main means and ways, combined with the current China’s national conditions and economic situation, policy method of extracting its popularization significance. Innovation point of this article is about how to establish and improve the tax policy to give a detailed view, verified in practice, thus, also can put forward valuable opinions on tax policy.In this paper, the above problem in three aspects to discuss: the first part, the electronic commerce basic situation overview. On the concept, characteristics and development of electronic commerce present situation, and a tax on e-commerce at home and abroad related research brief explanation. The second part, the taxation of electronic commerce development and the scope of comparative study. Main content is to foreign institutions and major countries in the field of electronic commerce tax collection and administration experience and problems of China’s electricity business tax collection and administration and thinking. The third part, to our country city of province irs for garment industry electronic commerce tax case study, analysis summary about the value of the case, extracting for tax problems of countermeasures in the development of electronic commerce in our country.