With the rapid development of network information technology, e-commerce activities based on the Internet are becoming increasingly active. While changing the traditional trade mode, e-commerce has also formed a huge impact on the traditional business economic model and method, which is bound to challenge all aspects of China's taxation to some extent. This paper analyzes the influence of e-commerce on several major taxes in China, and explains the impact of e-commerce on taxes.
随着网络信息技术的快速发展，基于互联网的电子商务活动日益活跃。 在改变传统贸易方式的同时，电子商务也对传统的商业经济模式和方法产生了巨大的影响，必将在一定程度上挑战中国税收的各个方面。 本文分析了电子商务对中国几大税收的影响，并解释了电子商务对税收的影响。
E-commerce is based on the application of the Internet server, the realization of online transactions between buyers and sellers and online electronic payment and a variety of business activities, financial transactions and other comprehensive business mode. Formally in 2007, the national development and reform commission and the state council informatization office released China's first "electronic commerce development of the eleventh five-year plan", clearly put forward during the period of "11th five-year plan" of the overall goal of China's e-commerce development, thus we can very clearly know that e-commerce will become an important form of business in China. It will inevitably pose new challenges to China's taxation, among which e-commerce has the greatest impact on China's turnover tax. This paper attempts to analyze its impact on several major taxes in China.
电子商务是基于互联网服务器的应用，实现买卖双方的在线交易和在线电子支付以及各种商业活动，金融交易等综合商业模式。 正式得到认可是在2007年，国家发展和改革委员会和国务院信息化办公室发布了中国第一个“电子商务发展的”十一五“规划”，明确提出了“十一五”期间的总体目标对于中国的电子商务发展，我们可以非常清楚地知道电子商务将成为中国的一种重要的商业形式。 这将不可避免地给中国的税收带来新的挑战，其中电子商务对中国的流转税影响最大。 本文试图分析其对中国几项主要税收的影响。
Value added tax is usually levied according to the principle of dependency. The so-called dependency principle is the place that the goods produces or service provides the ground pay value added tax, execute a kind of country border balance, want to deduct value added tax to export goods to make goods does not contain duty to export, to entrance goods full amount sufficient rate is taxed, regard as same as domestic product. In this way, taxpayers will only be liable for tax if they sell goods, provide services or provide imported goods in their home country.
In the case of indirect e-commerce transactions, there is no doubt about the use of current VAT regulations, while in the case of direct e-commerce transactions, the imposition of VAT on intangible digital goods and how to levy problems. If the film, book that trades on the net wait for digitized product is to press sale product levy value-added tax, still be by provide service levy business tax. The VAT of digital products is basically impossible to be levied. It is difficult to determine whether the buyer is at home or abroad in the place of production and sales. In other words, it is difficult to determine whether the nature of trade is domestic trade or international trade.
In addition, because the IP addresses of online computers can be distributed dynamically, the same computer can have different urls at the same time, and different computers can have the same urls, and users can use anonymous email addresses to hide identities. The electronic transactions and the emergence of online Banks make it more difficult for tax authorities to check the supply channels and sources of payment. It is difficult to determine whether it is tax or tax exemption, which will lead to the principle of destination.
Sales tax, also called sales tax, is a tax levied on the amount of business income of taxable goods or services. The payment of business tax is mainly based on the subject of tax payment and the place and place of ta