Research on Taxation of Electronic Commerce
|Keywords||Electronic commerce Taxation Improvement suggestion|
Electronic commerce, as a newly developed mode of transaction, is spreading wildly across the world by virtue of its features of openness, quickness and high-efficiency. This also makes for the beginning of a new tax. However, electronic commerce is very different from the traditional transaction which leads to the shortage of the traditional tax laws of all countries. So far, every country, especially America and the EU countries have been searching into the foundation of new laws to go with their domestic electronic commerce. Above all, the new electronic commerce tax laws to be set must not hold up but give force to the healthy and prosperous development of electronic commerce and keep a harmonious balance between electronic commerce and the nation. The paper expands on the key points of electronic commerce, and puts forward workable solutions to the problems generated in the building of China’s electronic commerce laws which is of great theoretical and practical significance.This paper adopts the researching methods of theoretical analysis and comparative analysis. It discovers, analyzes and aims at solving the problems and shortage of electronic commerce tax law foundation. At the beginning of this paper, it tries to makes a general description of Electronic Commerce, including the definition, features and classifications of Electronic Commerce. Secondly the paper discusses the necessity and feasibility of Electronic Commerce tax legislation. This paper takes all kinds of electronic commerce transactions into study mainly focusing on the difference of electronic commerce and traditional transactions. Electronic commerce has gone contradictory to the principles and key elements of taxation as well as the classifications and management of taxation. Then this paper takes reference from America and EU countries as to their searching into electronic commerce and draws the experience which can be useful for our country. To conclude the thesis, the cause of contradiction between electronic commerce and China’s present electronic commerce taxation laws is exposed. Then it puts forward solutions to the identification of whom to tax and how to manage the taxation. Suggestions are finally put that taxation institutions should keep more precise records of the electronic commercial traders, develop an automatic computer system for tax information preservation and maintenance, improve the electronic invoice system and build up a system evaluating the credit degrees of electronic commerce traders.