Research On Our Country Electronic Commerce Tax Collection Problem Research

At present,the speed of development of e-commerce in our country presents the trend of rapid development,which not only brings convenience to our lives,but also promotes employment.However,compared to the traditional trade,many links of e-commerce are virtual.Transactions have no time and geographical constraints.The documents are electronic.These characteristics make China's current tax law system that can not be fully compatible with it.They have brought great challenges to China's tax collection and management,with many problems,resulting in a large amount.Loss.Based on the above situation,this article from the promotion of the healthy development of e-commerce market,in order to carry out the tax collection and management work smoothly,China's current e-commerce tax collection and management issues were studied.Firstly,this paper explains the background and significance of the research on e-commerce tax collection and management by combining the data and examples.Then this article deals with the definition and features of electronic commerce are discussed.Based on understanding the characteristics of e-commerce,e-commerce brings out the current tax system challenges,for example,it is difficult to determine the source of income of the taxpayer.To solve these challenges,we must pay attention to the following two basic principles: first,to comply with the principle of tax neutrality,and the two is committed to solving the problem of asymmetric information.After clarifying the basic principles,this paper expounds and analyzes the problems and difficulties faced by China's current tax collection and management system and tax collection and administration.To sum up,the current e-commerce in China's tax collection and management issues are mainly in the following aspects: the tax legal system is not perfect,the tax awareness is weak,it can not keep up with the lack of professional personnel.Due to the earlier development of abroad in the field of electronic commerce,and earlier in the face of various problems of electronic commerce tax collection,,we can learn the reference from the implementation of various policy measures or show results or insufficient.According to the tax collection and administration of electronic commerce in our country the above mentioned problems,this paper first on the foreign electronic commerce tax collection and administration case are studied,from which lessons from the actual situation of the tax collection and administration of electronic commerce of our country,and put forward to improve China's e-commerce tax collection system,including improve relevant laws and regulations,the application of information technology,improve the quality of tax collectionand management team etc..This article through to the theory of Taxation Analysis and sorting,using the data analysis methods to analyze the status of electronic commerce taxation in China,summarized China's encounter in e-commerce taxation problems in the combination of China's national conditions,learn advanced by foreign experience,we put forward our country electronic commerce tax the proposal of the system administration.