Tax Administration Problem in the E-Business Environment

Abstract

E-business will play an important role in our national economy. How to create a fair and orderly environment for the development of electronic business has become an important theoretical subject. And it also contributes to our economy development and tax base enlargement. This paper mainly discussed the impact of E-commerce on tax collection system; it elaborates definitely from all the aspects of tax jurisdiction, tax registration system, management of traditional books and certificate and tax audit system. Based on the analysis of above this paper brings forward countermeasures and advices on how to perfect e-commerce taxation management in China.