A Study On Taxation Issues Of China's Agricultural Materials E-commerce

Agricultural issues are related to people's livelihood,to solve agricultural problems has always been the focus of the country's work,and agricultural means of production is an important part of agriculture,especially in the past two years,"Internet +" plan had been promoted to committee to agricultural commercialization by a large number of enterprises,so e-commerce problems of agricultural materials should also be taken seriously.Although the state has introduced a number of policies to promote the development of agricultural materials e-commerce,but most of them play an indirect role in promoting,and direct policies,especially for the tax policy on agricultural materials E-commerce is still in the blank stage.And because the agricultural materials e-commerce is different from the general one,the former model has the characteristics of concession,continuity and closure,its tax problems cannot be solved in the ordinary way.However,the author through reading the relevant information and field research find that most of studies are lack of resources on agricultural materials e-commerce.In addition,China is in a comprehensive "Value-added Tax Reform" pilot stage,for agricultural materials e-commerce to deal with a lot of tax-related issues are not standardized,virtually hinder it development.Therefore,it is necessary to study the agricultural materials e-commerce tax issues.Finally,the purpose of this paper is to promote the development of agricultural materials e-commerce by the settlement of these tax issues.In this paper,I select the large-scale agricultural materials e-commerce platform in Zhejiang Province Z as a research object.Through the field visits,I understand the platform's current operating conditions,financial tax issues,corporate tax issues for the approach taken and attitude,etc.,and in accordance with the relevant government tax policy for specific analysis.It overcomes the lack of practical case analysis of the tax research in most of the studies at present.Finally,based on the above findings and conclusions,this paper puts forward the direct tax treatment measures and other supporting measures,to promote the development of Chinese agricultural materials e-commerce.It is of great significance for the country to formulate the relevant policy of agricultural materials e-commerce,enterprise tax treatment and the case teaching of colleges and universities to provide some practical bases.In the first chapter,the author introduces the background,significance,researchstatus,main research methods and research frameworks,research innovation points and shortcomings of e-commerce taxation.In the second chapter,through recognizing the concept of agricultural materials e-commerce from general one and other involved in agriculture e-commerce,the author points out the difference between them,which is the reason why this article to study this topic.It is helpful to deepen the readers' understanding of the agricultural materials e-commerce and avoid the confusion of the concept.In addition,this paper also selected some of the influential Chinese agricultural materials e-commerce enterprises in recent years,from their development speed and mode,to clarify the Chinese materials e-commerce "bright future,bumpy road" business status,for the following agricultural electricity business tax proposals to lay the foundation.In the third chapter,it focuses on the taxation of Z agricultural material e-commerce platform,which is the core of this paper.According to the trading mode and the revenue and expenditure in 2015 and the tax issues involved of Z agricultural material e-commerce platform,the author analyze the tax problem from three aspects on use of financial funds,tax-related problems caused by cash red packets and VAT invoices and invoices special invoicing and deduction issues.It provides an important basis for the proposed countermeasures.In the fourth chapter,it is recommendations to promote the development of agricultural material e-commerce industry.Based on the above analysis,this paper proposes to promote the sustainable and healthy development of agricultural material e-commerce industry through direct taxation measures and other supporting measures(perfecting the Internet infrastructure,logistics facilities and related laws).