TITLE:
Research on Tax Collection and Management System of E-Commerce
AUTHORS:
Aizhen Li
KEYWORDS:
Electronic Commerce, Tax Revenue, Tax Policy, International Experience
JOURNAL NAME:
American Journal of Industrial and Business Management,
Vol.8 No.11,
November
29,
2018
ABSTRACT: With
the development of science and technology, the technology represented by the
Internet and modern communication is gradually changing the whole society. The
traditional trading methods and advanced Internet technology create a new way
of transaction—electronic
commerce transaction. While electronic commerce brings the efficiency and
wealth to the human society, it also takes the effect on the tax implications.
The e-commerce has raised a serious challenge to the current tax policy, tax
system and international tax issues. In order to protect the financial
interests, different countries demonstrate different attitudes and propose
corresponding tax measures to adapt and improve the development of e-commerce.
In China, electronic commerce has led to some serious problems, such as the
difficulties in tax collection and management, and growing of the tax revenue
loss. Currently, e-commerce guidance policy is staying on the macro-level.
Without specific tax system, there will be inevitably results of the loss of
state revenue and the block of fair competition between e-commerce and
traditional transactions if our country does not introduce the reasonable e-commerce-related
tax policies and measures. For the issue of China’s e-commerce taxation, this
paper discusses the relationship between e-commerce and economic growth and tax
revenue on the basis of foreign experience in tax policy, and puts forward tax policy advice
of our country’s electronic commerce.