Sample literature review of tax issues and countermeasures in e commerce

Summary. The taxability analysis of e-commerce, e-commerce, a new way of trading, has created huge economic value for human beings, and the international community has debated whether to tax or exempt the profits generated behind the value, resulting in two opposing factions: tax exemption and taxation.

Analyzing the taxability of e-commerce from the perspective of law and economics, the author believes that e-commerce should be taxed, and the tax benefits brought by e-commerce should not be abandoned due to objective factors, which is also the premise of this paper from the perspective of law and economics.

Good. The taxability analysis of e-commerce, e-commerce, a new way of trading, has created huge economic value for human beings, and the international community has debated whether to tax or exempt the profits generated behind the value, resulting in two opposing factions: tax exemption and taxation.

Analyzing the taxability of e-commerce from the perspective of law and economics, the author believes that e-commerce should be taxed, and the tax benefits brought by e-commerce should not be discarded due to objective factors, which is also the premise of this paper from the perspective of law and economics.

1.From the perspective of the principle of tax lead and potato only neutrality, according to this principle, taxation should not cause additional economic burden to Huaipei taxpayers, and it is necessary to avoid tax distortion of the market mechanism.

2.From the perspective of the principle of tax fairness: From the perspective of economic law, the principle of tax fairness refers to the equal status of the Napi calendar tax sellers, and the fair distribution of tax burdens among taxpayers.

3.From the analysis of the economic principle of taxation: at the macro level, taxation is a kind of national distribution activity, and its distribution object is the surplus products of social labor and national income, as long as the public needs are met, those surplus products have the feasibility of taxation.

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What is a topic.

Plus explanation.

(1) Determine the taxation principles of e-commerce.

2) Based on the current tax laws and regulations, supplement and improve them to adapt to the development of e-commerce.

3) With the help of computer network technology, speed up the reform of tax collection and management.

4) Strengthen international cooperation and coordination.

5) Take effective measures to realize the electronic taxation.

6) Strengthen coordination and cooperation with financial, financial, industrial and commercial, customs and other departments.

7) Strengthen education and training, and strive to improve the overall quality of tax personnel.

1) Accelerate e-commerce tax legislation.

China's current tax laws and regulations have not yet covered e-commerce, and the current tax law is based on tangible transactions, which cannot completely solve the tax problem of e-commerce. Therefore, speeding up the tax legislation of e-commerce is of great significance and plays a very important role in regulating and promoting the development of e-commerce in China.

The basic content of China's current e-commerce tax legislation is as follows: first, redefine the basic concepts of e-commerce taxation in the tax law, including the connotation and extension of e-commerce-related tax concepts such as "resident", "permanent establishment", "income", "goods", "labor services" and "concession". Second, the scope of taxation of e-commerce business activities should be defined in the tax law, and the taxation of e-commerce should be considered and implemented step by step in different periods according to national conditions and phased principles.

In the tax law, the tax object of e-commerce business activities is clarified, and the tax object of such transaction products is determined according to the rights obtained by the purchaser (product ownership, ownership or right to use intangible assets); In the tax law, the tax link, time limit and location of e-commerce business activities should be regulated.

2) Reform the current tax system.

1) Expand the scope of collection and administration of value-added tax, business tax and income tax. For the first transaction, that is, the promotion of digital products (such as intangible assets, software, books, audio-visual products, images) is treated differently, and the sales of digital products that are not transferred by copyright are regarded as sales of goods, and VAT is levied; However, the sale of software copyrights is not treated as the provision of goods, and business tax is levied on the transfer of the license. If Sun disturbs the provision of remote labor services, business tax shall be levied on the basis of the services provided.

The object of income tax shall be determined according to the identity of the taxpayer who provides the software, and if the provider is a resident taxpayer, the object of taxation shall be business profits; If the provider is a non-resident taxpayer, the amount of income can be subject to withholding tax as taxable income. VAT is still levied on offline transactions under the current tax regime.

2) Make appropriate additions and adjustments to the existing tax elements. Expand the scope of application of taxpayers, clarify the determination of the nature of the tax object of e-commerce, distinguish between goods, services and concessions, and the determination of the tax payment link of e-commerce should be linked to the payment system.

3) Gradually shift from the current dual-subject tax structure to a tax system with income tax as the main body. First of all, it is necessary to improve the corporate income tax and adjust the production and operation income of enterprises; Second, capital gains should be levied to regulate capital gains. What it does:

First, online transactions under e-commerce are very likely to cause a large loss of tax revenue, and these two measures can make up for the loss of tax revenue; Second, through the introduction of capital gains tax, enterprises and individuals who have become nouveau riche through online tax avoidance can be regulated.

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Introduction: With the development of the Internet, e-commerce has had a profound impact on the whole society, which far exceeds its value as an emerging way. In this article, the author aims to analyze the tax collection and management problems that arise in the e-commerce environment, refer to the countermeasures of the international community on e-commerce tax issues, and solve the e-commerce tax collection and management problems.