The Electronic Commerce Tax Legal System Research

Information and communication technology in business activities gradually created a new way of doing business, namely e-commerce. Such transactions due to the convenient advantages of high efficiency and rapid growth in the world together for a country, but also successfully develop new sources of revenue. E-commerce itself has the characteristics of a virtual world to the current tax law system presents a huge challenge. Currently, the tax legislation on e-commerce activity in the world is still not complete reference for specific programs. Although some developed countries and some international organizations have tax for e-commerce in the region. Received specific issues related to the development of the rule of law, but the differences between different countries on many issues of tax law exists still great. This paper attempts to make concrete and feasible programs, how to properly resolve the e-commerce taxation under the new situation with the new features of conflicts with the existing tax law system, it is imperative to solve the problem.In this paper, the literature analysis and comparative analysis is used to study, following ask questions, analyze and solve the problem of research ideas. The paper on the content discussed and analyzed by four chapters. The first chapter describes the theoretical aspects and theoretical issues related to e-commerce taxation. First, the concept, characteristics, mode of e-commerce and legal relations do it discussed; secondly, analyzes the development of e-commerce at home and abroad as well as the relationship between the existing tax law system and the electricity supplier tax law system; the second chapter discusses the analysis What new opportunities for e-commerce activities specific to the current tax system to bring, but what real challenge facing; the third chapter is representative of the current international e-commerce tax laws comparative analysis, summarized a tax e-commerce legal system worthy of our reference valuable experience; the fourth chapter is to improve our e-commerce tax laws do the modest of our force to proposed the corresponding countermeasures, aims to build on China’s e-commerce taxation law suggestions.