The impact of electronic commerce on tax collection and Countermeasures

1、The impact of electronic commerce on tax collection and Countermeasures     Abstract With the rapid development of e-commerce, due to the borderless nature of e-commerce transactions, the transaction virtualization, trading partners and transaction uncertainty, high efficiency, l

2、ow cost, so that tax difficult to distinguish between objects, causing difficulty in tax collection and management increases, the international tax issues such as increasing the government huge loss of tax revenue in a series of new problems. In this regard, China should attach great importance to t

3、he relevant tax collection system, the development and improvement of the residents insist on jurisdiction and the jurisdiction of origin of combining principles to promote the work of tax collection and management in China toward modernization and internationalization.      Key

4、words e-commerce; tax administration; impact; countermeasures      1, E-Commerce Overview      China is already the world's most prosperous, is also the most potential for commodity trading markets. Because of its most prosperous and the most potential, in

5、 the crisis ravaging the many brands competing immediate landing in China, making China's trade market is extremely competitive, the prices of various commodities will have different amplitude changes. How to respond to rapidly changing market demand and market prices, to maintain a reasonable d

6、istribution of inventory, integrating logistics, information flow, capital flow, to achieve the most optimal configuration, has been commodity producers, distributors concerned about the top priority. In the information technology, e-commerce prevalent today, many companies have chosen network, real

7、-time, centralized, interactive network of distribution management.      Right to rely on e-commerce to achieve a number of network operators in terms of marketing, how to quickly find a network platform to fully supply as soon as possible buyers and a large number of shipments w

8、as found to be an effective business challenges. In the traditional marketing channels of distribution play an important role, particularly in China is such a diversified market. Similarly, this importance is also reflected in the network transactions. Recently, ShopEx formal launch of the B2B produ

9、cts "Distribution King" is being brought to the network distribution of a new model. It can help businesses quickly build a development of the operational capacity of consignment and wholesale Shop online system. In the past, the company mainly provides Shop software that helps businesses

10、with low-cost way of building an independent download Shop, and in seven years to become the largest market share of domestic e-shop software provider. With ShopEX an open e-commerce platforms and Station system (ie Shop software) to help network providers quickly establish an independent domain nam

11、e personalization Shop, an independent domain name and brand image of the e-shop for those who focus on the long-term and ultimate goal is to build brand loyalty in the middle of the business user who has a strong appeal. This is different from Taobao, patted on-line e-shop e-commerce platform close

12、d construction mode. But this is not its only mode. Such as "Distribution King", is actually a network marketing channel management system.      First of all, it helps Shop quickly find a large number of distribution channels. Up to 1 million from a network of distribut

13、ors to find the right resources to 1% of dollars, but also can find 10000 of the network of distributors, this is a significant figure.      Secondly, it Shop upstream and downstream links with management and analysis capabilities to help Shop better understanding of their suppli

14、ers and user behavior, to build a more effective distribution channels and better co-operation screening target.      Thirdly, with the help ShopEx analysis tools into the distribution system, distribution network operators to assess the quality and certification, such as distrib

15、ution capabilities, the network sales experience, etc., so as to minimize distribution channels and management costs for the purpose of .      Wang, mainly through three components distribution reflects the value: pre-sales stage to help network operators quickly website construc

16、tion, and effective set of marketing rules and the agent level; sale in the stage of a product simultaneously shelves, multi-interfaces for easy payment transactions; sale is through effective channel management and statistical keep abreast of product sales, helping network operators to effectively

17、manage the situation of goods.      Therefore, it is a powerful set of network of website construction, information release, the downstream channel management feature set of a professional platform management system. The secret of its business model is that at low cost, fast and

18、effective for the Shop to find a large number of the channel, relying on group rather than individual combat, effectively ensuring adequate Shop sales and considerable revenue. Not only to solve the traditional channels of distribution construction costs and manage risks, but also to avoid the eleph

19、ant Taobao Shop stores closed their own domain name and brand image of the lack of defects, just occupied the traditional distribution channels and the closed Shop the gap between the market. In fact, e-commerce should not just stop at a simple transaction level, e-commerce businesses should be infi

20、ltrated more traditional industries, traditional industries upstream and downstream there is a full understanding. In his view, some of China's B2C e-business for SMEs will be the largest customer, but now the idea that these traditional industries is not fully changed. Free Paper Download Cente

21、r hi138 Com      Second, the impact of electronic commerce on tax collection      In China, the taxation of electronic commerce as early as the Internet had just emerged since the late nineties of the last century has been presented and discussed, but because

22、at that time very small-scale e-commerce, but also made works based on the purpose of enabling e-commerce and was shelved. But over the past two years, with the vigorous development of electronic commerce, the business sector began to tax rules on the agenda, and in specific operations carried out o

23、n a regional test the water.      (1) in July 2007, the country's first person to use the case of B2C Web site transactions tax evasion sentence, the defendant Zhang Li of the company through online transactions, but not invoiced, are not accounted for the way 11 million yuan

24、 of tax evasion, was sentenced to 2 years imprisonment, suspended for two years and a fine of 60,000 yuan, in their company was fined 100,000 yuan. (2) in July 2008, Beijing Industry and Commerce issued a regulation views on e-commerce, "Suggestions," from August 1 onwards, all profit-maki

25、ng Shop in Beijing must first obtain a business license to operate. The "opinions" not only the traditional sense of the operators, the same effect on the individual seller. (3) November 10, 2008, the Beijing Municipal Local Taxation Bureau announced details of a virtual currency transacti

26、ons tax levy, according to whether the individual can provide proof of income, according to the profit of 20% or 3% of the full two kinds of transaction tax rate. (4), in 2009 the eve of the State Administration of Taxation official public information display, the National Tax Administration is work

27、ing with the relevant departments jointly study electronic commerce tax collection and management issues, hope to build e-commerce legal framework for tax collection and management to promote the "Tax Collection and Management Law" The revised and improved. Although the taxation of electro

28、nic commerce there are many long-standing problem, but put on the agenda is to conform with the trend as a necessary outcome. In view of the difficulty of taxation of electronic commerce, the current agenda, perhaps the Long March is just the first step, waiting for the improvement of laws and regul

29、ations and effective operations, there will be a lengthy process.      Third, the need for Analysis      For e-commerce should not be taxed, I think the answer is clear, whether the state's financial or business need an effective and healthy development of

30、 the tax bill.      (1) e-commerce tax is considerable, according to surveys, in 2008 the Chinese e-commerce market turnover is 24,000 billion yuan, up 41.2% year on year value-added. If the tax rate under 3% transaction tax, in theory, the state taxation department revenue incre

31、ase 72 billion yuan. (2) e-commerce with a wide range of transactions, without geographic restriction and other characteristics, so the process of circulation of commodities, goods and services in developing countries vulnerable to the impact of the developed countries, without tax checks, developin

32、g countries vulnerable to commodity market implications and therefore protect their own business development from the perspective we also need to solve for the taxation of electronic commerce. (3) e-commerce is increasingly becoming a hotbed of tax evasion. Domestic enterprises through B2C, C2C e-co

33、mmerce platform to sell goods, often do not invoiced, while net buyer did not request an invoice conscious, or shopkeepers pass on to consumers directly to the tax rate, resulting in substantial revenue losses. Moreover, some large enterprises, including import and export enterprises, but also the u

34、se of e-commerce to conduct a covert evasion.      E-commerce caused by tax-free, as well as the many hidden conflicts, are a serious threat to the country's economic interests, legislation on taxation of electronic commerce, is imperative. But the e-commerce as an emerging i

35、ndustry, it is to overturn the traditional business model, there are many problems of assessment.      First of all, e-commerce did not occur in a physical location, but took place in the virtual world of cyberspace. In the network transactions, documents, books and reports in th

36、e computer can fill in electronic form, can easily be modified without leaving any clues, traces, and uses the electronic encryption technology. As the network has a paperless transactions, intangible-based, real-time nature of the characteristics of concealment, divorced from outside of tax control

37、, resulting in the proliferation of tax collection points, so that tax collection and management are difficult to obtain sufficient information, resulting in tax collection and management of new blind.      Secondly, that is, the industry's most issues of concern, namely, tax

38、ation of electronic commerce, whether stifle e-commerce development. Therefore, what the main tax? What is the threshold? Tax policy and supporting policies to complement each other? According to the direction of development of electronic commerce, generally divided into B2B, B2C, C2C are three type

39、s, which constitute the main C2C individual shopkeepers, C2C is currently e-commerce platforms such as Taobao, driven by the rapid development of the situation is becoming, once on the C2C taxation, then the net purchase price of low-cost advantages or will be bankrupt, tax policy, how to do moderat

40、ely effective, will greatly test the wisdom of legislators.      E-commerce high-mobility, concealment and undermine the tax authorities the ability to obtain transaction information, but also on the government's tax revenue coordination and cooperation put forward higher requirements. The internati