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Taxes face the challenge of online trade

Since the 1990s, information technology with computer network as the core has developed rapidly, and the Internet has extended to every corner of the world, making online trade a new model for people to conduct business activities. Since online goods trading methods, labor service methods, payment methods, etc. are all very different from the past, how to tax them has become a difficult subject, and traditional tax collection and management is facing new challenges. The problems brought by online trade to taxation are mainly reflected in the following aspects: relocation to the Internet for trading must result in a decrease in the number of transactions in traditional trade methods, and the tax authorities have no time to study the corresponding taxation measures, and there is no system. The laws and regulations to restrict the online trade behavior of enterprises, the emergence of a vacuum and lack of tax collection and management, so that the tax should be levied in vain. In addition, because the Internet can directly conduct transactions on the Internet without having to go through an intermediary, the traditional withholding tax can not be carried out. According to conservative estimates by the State Administration of Taxation, online transactions in 1998 caused a loss of 1.3 billion yuan in tax revenue in China, and grew at a rate of 40% per year. The difficulty of auditing has increased. The traditional tax collection and management is inseparable from the review of the reconciliation information, while the online trade is through a large number of paperless operations to complete the transaction, the books and invoices can be filled in the form of dice in the computer, and the electronic voucher is easy to modify, and Without leaving traces, the tax audit audit lost the most direct paper credentials and could not be traced. If the enterprise does not take the initiative to declare, the tax authorities are generally not easy to detect the operation of their trade, thus contributing to the evasion and taxation activities. In addition, with the development of computer encryption technology, taxpayers can use super passwords and user names to protect relevant information; it is very difficult for tax authorities to collect information. Tax avoidance becomes easy. Intera is a network that has no national boundaries and is shared globally. It can be used to "distribute" research, design, production and sales of products to all parts of the world. Setting up a base company in a tax haven is also a simple computer, a modem, a telephone, and then apply for a tax-free website. At the same time, the bank's network and the extensive application of electronic money and encryption technology make transaction pricing more flexible and concealed, and facilitate the choice of tax jurisdiction. Lead to confusion in tax processing. As the difference between tangible products and information services in online trade has become increasingly blurred, tax authorities have no way to sell online intellectual property rights and paid advice. Many traders have been converted into "digital information" to be transmitted on the international Internet, making it difficult for the tax authorities to determine that a revenue is a sales proceeds and that the labor income is sufficient. Since the resulting classification is directly related to tax treatment, the above problems have led to confusion in tax treatment. Online transactions take place in virtual, digital computer spaces rather than at specific locations, so it is almost impossible to link sources of income to specific locations, and determining taxpayers has become quite difficult. The rapid development of online trade poses a serious challenge to traditional tax certification, but it is not terrible. As long as we take it seriously and take it easy, we can subdue this fierce "wild horse". Judging from the current situation, the online poverty is only a prototype, and it is still too late to take measures and countermeasures. First of all, we must strengthen the research on taxation countermeasures for online trade. Regardless of the level of economic development in China, multinational corporations must become the main source of taxation for taxation, and online trade will be the trend of “the original. For this reason, the taxation department should study the emergence of online trade and services and the development of taxation theory at an early stage. The internal relationship explores the tax policy orientation under the e-commerce conditions, the elements of the tax system and the changes in the collection management to meet the needs of online trade development. It is necessary to make online taxation an important topic of tax research. Laws and regulations that respect international tax practices and can be levied on the Internet in accordance with the overall tax system of all countries. The specificity of online goods can be clarified by the revision and interpretation of some traditional tax concepts. In order to establish a network-related taxation mechanism that is in line with international standards. Secondly, it is necessary to strengthen the online control of the flute. In the long run, the online trade taxation agency must first "access the teeth" to access the Internet, and have the corresponding taxpayer on the Internet. The means of dynamic control and recording. First, the use of the filing system. All the units that are boring are required to report materials related to the Internet. The local tax authority, the tax authority issues a digital identity certificate according to the credit status of the network operator. Then, it seeks to participate in the transaction to obtain the digital identity certificate of the other party from the tax authority in the transaction to determine the identity of both parties. The nature of the transaction, and the tax authorities can also obtain information about the quantity and nature of the transaction. The second is to achieve taxation and banking networking. Regardless of the trade currency's income and expenditure behavior is carried out through the bank, the tax department should work with the bank. Cooperate to set up online taxation, that is, set up an "electronic checkpoint" on the network between the bank and the enterprise. Enterprises must pass this customs clearance card when drawing funds from the bank, so that the company only needs funds when conducting trade. With the flow, the tax authorities can conduct effective monitoring, which greatly limits the occurrence of stealing and tax evasion. The third is to establish e-banking on the Internet. Enterprises and individuals engaged in e-commerce are required to have e-accounts in e-banking and complete off-site on the Internet. Financial services such as settlement, collection, transfer, etc., complete tax payment business on the Internet, and realize electronic Third, we must strengthen international cooperation and exchanges. Through close cooperation between China and the tax authorities of the world, we can use international Internet and other advanced technologies to strengthen international exchanges and exchanges, so that we can understand the taxpayer’s information and tax. There is a more sufficient basis for the collection and inspection. In the international barrel report exchange, especially pay attention to the relevant enterprises to open a website in the tax haven and exchange information on the website through the website to prevent enterprises from using international Internet trade to avoid tax.

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