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Study on the Construction and Operation of Chinese Revenue System under Electronic Commerce Circumstance

Author: WuZhe
Tutor: HeLiang
School: Jilin University
Course: Public Administration
Keywords: Electronic Commerce Taxation Revenue
CLC: F812.42
Type: Master's thesis
Year: 2009
Downloads: 346
Quote: 0
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Abstract


With the extensive Internet application and the flourishing development of electronic commerce, higher information-base in the enterprises; the improvement of the electronic means of payment, the traditional commercial operation is being replaced by network partially, just as Mr. Green Span said that the global economy has entered a new economic era. The traditional revenue collection and management pattern can’t meet the need of developing the taxation management under circumstance of electronic commerce. Hence, the problem of taxation in the electronic commerce has become a task to be settled urgently in taxation rules in all countries, and has caused the increasing attention of governments all over the world. At present, the tax rules on invisible commodity transaction on internet are nearly a blank in China. The Chinese tax system doesn’t cover the internet transaction definitely. The related taxation system and means should be made on time in order to make the object of taxation and transaction figure clear and definite. If not, it’s difficult to ensure the smooth operation of tax collection on internet, which may cause the loss of revenue and suppress the economic development.Nowadays, the tax system in China was based on the traditional ways of production and trade, and adapt to it. Different from traditional commerce, the appearance of electronic commerce had made the current tax system and some rules completely or partially inapplicable, and also refers to a series of problems on tax system and its management patterns, such as international and internal relations of revenue. In this paper, the author attempts to analysis the challenge our current tax system and its management are facing in the electronic commerce thoroughly by the combination between characteristics and process of electronic commerce. In addition, it puts forward the rudder and principle we should obey to implement the task of taxation in electronic commerce based on the advanced experiences in the world and generally expatiates the concrete steps to solve problems on taxation in the electronic commerce in two fields: consummation of current tax system and improvement of the management patterns. Through study, analysis, induction, and conclusion, based on solving the problems of taxation in electronic commerce, the author comes up with some constructive proposals for the reformation of the tax system and also makes some useful explorations.

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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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