Research On Taxation Of Network Transaction By Chinese Government

With the development of the Internet in recent years,online trading activities have risen rapidly,and become an indispensable channel of purchase for Chinese people.According to incomplete statistics,the growth trend of Alibaba,the world's largest mobile economy entity,continue to be strong throughout 2017.The annual retail transaction volume through platform is over 3.767 trillion yuan,22% higher than 3 trillion for 2016.The scale is no less than the annual GDP of major developed countries in Europe and America.In addition,the income of Alibaba,with 47,000 employees,has exceeded 100 billion yuan,reaching 158.273 billion yuan in 2017,and become the highest-capacity Chinese Internet company.Ma Yun,chairman of Alibaba's board of directors,was once a "man of the storm",ranked third in the Forbes China Rich List with a wealth of 255.43 billion yuan.Therefore,online transactions will replace the traditional trading model and become the most important approach of trading in the near future.However,the fast development has also brought enormous challenges to the supervision of the Chinese government tax system.This thesis investigated the taxation problems in online transactions from the angel of government supervision.The necessity and feasibility of taxation of online transactions is fully demonstrated by analysis of the taxation management theory,the status of network transactions and the difficulties faced by government supervision.By analyzing the current situation of taxation of online transactions in developed and developing countries,it is concluded that it is necessary for Chinese government to use public power to regulate the online trading market,to combine the network transaction tax into the tax system,to strengthen the coordination and cooperation of law enforcement in the taxation department,to prevent of serious erosion and restore the country's fiscal revenue.Based on the above theoretical analysis,this thesis aims to provide feasible suggestions and insights for the taxation of online transactions in China from the view of government supervision.