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E-Trade Globalization Tax Administration

Author: ZhangYiFei
Tutor: BaoLingGuang
School: Suzhou University
Course: Finance
Keywords: E-commerce Administration of Tax Collection Affect Countermeasure
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 81
Quote: 0
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Abstract

With the rapid development of economic globalization and modern information technology, e-commerce in promoting China's economic development at the same time, the current tax collection work some impact. Tax laws blank, resulting in tax enforcement efforts is no legal basis for the tax authorities to form and e-commerce the main information on the do not call, resulting in a huge loss of tax revenue. From the perspective of the tax authority, the analysis of specific factors and aspects of e-commerce affect tax collection work, and learn from other countries, tax policies, the core issues surrounding the management of e-commerce revenue sources, taking into account the interests of all parties, the overall solution. Suggested the formation of a network of tax authorities, to make up for the shortcomings of the existing tax authorities block management; explicit taxation of e-commerce online object plug the sources of tax revenue loss; monitoring of the flow of information, to put forward new ideas to solve the management of e-commerce revenue sources; proposed tax authorities carried out online a new model of business, targeted to solve the problem of the management of e-business taxpayers, and strive to strike a balance between tax efficiency and tax fairness. This article covers the following six parts: Part I: Introduction section. Introduced the topic of the background, significance and articles architecture and analysis methods. Part II: e-commerce Introduction. Details definition and classification of e-commerce, e-commerce with respect to the external characteristics of the traditional trade and as a basis for triggering the text analysis of the tax impact of e-commerce features. Then a detailed description of the operation of the process of e-commerce, behavioral characteristics and key links to determine the e-commerce, e-commerce tax collection and problem analysis and solution provide ideas. Part III: the impact of electronic commerce on tax. Through the analysis of the impact of electronic commerce on the principles of taxation, it is caused by the necessity and feasibility of tax collection and the thinking of e-commerce. Specific analysis of specific aspects of e-commerce behavior of the tax system, collection and management system, audit mode with specific reasons, trying to find the basic factors causing the plight of tax collection and the key points in order to propose targeted solutions. Part IV: the collection and management of e-commerce. The analysis compared to national and world economic organizations practice and measures. Part V: after the countries' views compare e-commerce tax issues, think about the background and ideas of national solutions, combined with China's national conditions, legislative support needed to explore the issue of China's e-commerce taxation solutions with the collection and management mode to adjust. In this paragraph, the authors propose their own solutions to meet the operational level of tax collection and tax department. Part VI: building e-commerce collection and management processes. From the practical application of the day-to-day operations of the tax authorities based on the overall solution, workflow, theoretical discussion results into the implementation of specific programs, and include network how the tax authorities for tax registration, tax returns, invoice management .

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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