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Research on the Legal System of International Tax Collection and Management under the E-commerce Environment

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DOI: 10.25236/icefbd.18.027


Shuting Yang 

Corresponding Author

Shuting Yang 


With the rapid development of information technology, e-commerce as a brand-new trade model is well known and has become an important trading mode in the current trade market in China. Its trading technology and consumption concept penetrate into every aspect of society rapidly, producing a huge impact on both China’s economic growth and international competitiveness. At the same time, all countries in the world recognize the importance of e-commerce. They start to formulate e-commerce development plans in line with national characteristics, and begin to gradually focus on the enormous opportunities brought by e-commerce. In this context, international tax collection and management issues involved in the operation of e-commerce have become increasingly prominent, which poses new challenges to the existing tax laws in China. In the process of tax collection, under the environment of e-commerce, important information such as tax payers, tax objects, tax links, location confirmation and so on are faced with unpredictable problems. Since traditional taxation methods have obviously been unable to meet the requirements of international e-commerce tax collection and management, tax can not be effectively collected, but also produced a new type of international tax avoidance. Facing the above series of problems, this paper will analyze and study the legal system of international tax collection and management under the environment of e-commerce.


E-Commerce, International Tax Collection and Management, Legal System