Research On China's E-commerce Tax Law Issues

The emergence and development of E-commerce has influenced the consumers’ consumption mind and way, and the traditional business model has been affected as well. At the same time, it has resulted in considerable tax-related law problems. By now, it is still not clear and confusing for us in the form of law that if it should be imposed and how to impose in China. Not charging tax definitely benefits for the rapid development of E-commerce. Under the “new normal in China economy”and“mass entrepreneurship and innovation”, E-commerce, however, is gradually fostering China’s economy. Therefore, no specification for E-commerce with revenue law,under such a circumstance, will badly affect the traditional commerce and be harmful for the continuous development of E-commerce.Part One analyzes the on-going revenue law regulation for E-commerce and impact of it on the present revenue law according to the development history and status quo of E-commerce in our country. Part Two firstly it elaborates the tax evasion and avoidance of e-commerce participants caused by undefined transaction subjects and itself, then points out the dilemma of the application and regulation of turnover tax and income tax on E-commerce. Lastly, it deliberately analyzes the main problems of the current charge for the tax. In the following Parts, the related strategy and suggestion on problems of revenue law of E-commerce in our country is given accordingly by the introduction of the E-commerce revenue policy abroad and revenue collection and management experience.