Research On Chinese Taxation Of Electronic Commerce

Electronic commerce, as an the advanced way for business activities based on information technology platform, brings unprecedented impact on tax systems based on the traditional economy and trade. With the good prospects for the development of e-commerce, China is seen as one of the countries' most promising e-commerce. So far, some companies or individuals have achieved very good results in e-commerce as the strategic choice is correct, the time entering is right, and proper mode of operation. E-commerce is bound to forece the Government to attract enough attention in this area and concern. That is development of e-commerce tax policy and improvement of the existing tax system to ensure tax revenue. To tax on electronic commerce, we need to learn the advanced experience of developed countries, and should fully consider China's national conditions in order to safeguard national sovereignty and the protection of national interests, and continuously push forward China e-commerce development process.This article analized the current development of Chinese e-commerce, the status of tax collection situation and the difficulties of Chinese e-commerce taxation from the beginning of the relevant e-commerce. Drawing on international experience available on the taxation of electronic commerce, it concludes that e-commerce in China is inevitable. On this basis, it discusses in detail the design of Chinese e-commerce taxation model, and the specific measures and related supports to address the taxation of electronic commerce taxation problem.