The Research On Law Problem Of Electronic Commerce Taxation

On the basis of the traditional business model, both parties of transaction use electronic means to implement part or the whole process of electronic trading to reach the purpose of trade by information means like computer network and mobile terminals. Essentially, electronic commerce and traditional business are the same, both of them have achieved the transfer of goods and services, but electronic commerce carry out the trade by means of "electronic". Electronic commerce is still in its infancy in our country, while it has been developing rapidly. Meanwhile, the current tax laws are blank in our electronic commerce taxation. In recent years, the tax on electronic commerce have got more and more attention of the public. with the rapid development of electronic commerce. Taxing on electronic commerce can increase economic income, standardize the development, realize the principle of tax fairness In our country. Moreover, since electronic commerce is in compliance with the tax conditions, our government also has some of the electronic commerce management basis and technical support, so the possibility exists for electronic commerce taxation..At the same time, we shold understand our tax system has been challenged and influenced by electronic co mmerce. Both in terms of substantive law and procedural law, our existing tax system need to be a certain degree of adjustment to adapt to the development of this new business model. Compared to international organizations, the United Nations, Organization for Economic Cooperation and Development, as well as electronic commerce taxation system of the United States and other developed countries are relatively mature. Combined the experience in other country and our national conditions, we should be in the following several aspects of electronic commerce taxation: determining the basic principles of electronic commerce taxation; Clearing electronic commerce taxation elements; Strengthening the tax collection and management of electronic commerce; Establishing the national standards of international tax jurisdictio; Improving the electronic commerce related laws.