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Seven impacts of the Internet on taxation

I. Taxation Object Diversification The current tax system design focuses on the transaction of tangible products. The Internet has blurred the boundaries between tangible products and services, and converts goods originally provided in the form of tangible property into digital form. The fastest-growing area of ​​the Internet is the sale of online information and data. Customers who originally purchased books, catalogs, newspapers and CDs can now get the information they need directly over the Internet. With the widespread use of computers, sales of computer software products are increasing in the market, and the Internet allows software sales to be done online. Therefore, the Internet makes the tax object diversified, and it is difficult to determine whether the data and information provided in digital form should be regarded as the income from the provision of services or the sale of goods. Second, the development of financial information paperless Internet will promote taxpayers' financial information to paperless, which is as follows: 1. Data input is paperless. There are two types of paperless input: one is the data input method like manual barcode, and the other is the electronic bill of exchange generated by the electronic data exchange system and the electronic money transfer system. Participation can be obtained directly from other companies or departments. 2. Paperless processing. 3. Paperless output of financial information. The manual accounting system ten, the storage of the account is the paper medium: the traditional financial software stores the paper table and the magnetic media, the Internet financial software stores the account table more and more web-based and The web page is the main multimedia method, and the financial data will become web page data. This has caused the tax collection and inspection to lose the most direct paper certificate. It has brought difficulties to taxation work. Third, the basic premise of settlement payment electronic e-commerce, online procurement is online payment electronically, that is, no check is required; no money order is required, no paper bills such as cash are not prayed, and the purchase payables are directly paid from the enterprise account or personal credit card. A settlement payment method that is paid to the other party. The electronic settlement of the settlement payment of the factory enables the tax authorities to establish network connections with banks, treasury and other departments. Taxpayers can transfer taxes directly from their bank thieves to the state treasury to speed up the flow of funds; the other two also give tax It is difficult for the authorities to monitor the relevant financial flows of taxpayers. IV. Taxation Areas The internationalization of the Internet has made the taxation area international, as the Internet will have an impact on tax jurisdiction and permanent institutions. The so-called taxation jurisdiction refers to the sovereignty of taxation in taxation. It shows that a government has the right to decide who to tax, what tax to levy, how much tax to levy, etc. There are two main aspects of tax jurisdiction: It is the jurisdiction of regional taxation; the second is the tax jurisdiction of residents. The development of the Internet will have an impact on these two jurisdictions; the wider Internet will weaken the jurisdiction of regional taxation, such as providing consulting services through the Internet, using the Internet for telemedicine diagnosis, etc. Hard to determine. "On the other hand, the identification of corporate identity is more difficult due to the emergence of the Internet. There are three main criteria for the identification of resident status: the standard of registration, the standard of the actual management control center, and the standard of the headquarters. The emergence of the tax jurisdiction of residents has become more complicated. V. The network of tax collection and management means In 1996, the goal of the collection and management reform proposed by the State Administration of Taxation was: to establish a tax-based and optimized service based on computer networks. In order to rely on, the new collection and management mode of centralized collection and key inspections. Since then, local tax authorities have established a tax collection and management network, which has brought China's tax collection and management into a networked era. 'With the development of the Internet, The tax collection and management network will also be further matured and undergo major changes. Sixth, tax reporting methods diversify taxpayers in a timely manner; truthfully report to the tax authorities the amount of tax payable by the enterprise. This is the obligation of every two taxpayers. It is the responsibility of the tax authorities to create conditions and facilitate taxpayers to pay taxes. The Internet generates tax returns electronically. It has become two convenient, fast and efficient reporting methods, and has been selected for the majority of taxpayers. It has also made the tax return method more diversified, including the use of the Internet for remote reporting. Good taxation publicity and taxpayer publicity tax law is one of the daily work of tax authorities. The traditional methods of publicity include: disseminating information, conducting training courses, and propagating through the media, but they are often inferior in timeliness, unsatisfactory, and costly; There is also a lack of communication between taxpayers and tax authorities. The emergence of the Internet has provided a new way for the tax authorities to promote taxation. The tax authorities can establish a tax promotion website on the public information network to use the Internet to pay taxes. People publicize tax laws to solve various problems raised by taxpayers. At the same time, they can regularly and irregularly transmit new policies and regulations to taxpayers' e-mail through the Internet, strengthen the contact and communication between tax authorities and taxpayers, and also use tax revenue. The website has a direct dialogue with taxpayers. According to reports, on October 30 last year, the capital line 263 A personal income tax online promotion activities, and achieved good results. Hence, Internet promotional methods to diversify the tax.

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