On the Challenges in Taxation in the Development of E-commerce

摘要

The rapid development of e-commerce in the world has resulted in great challenges to the traditional taxation systems all over the world. As a developing country, China should take into careful consideration the characteristics of e-commerce and work out countermeasures to meet the challenges. This thesis at first offers an introduction to the characteristics of e-commerce and the different kinds of taxes in e-commerce, then gives an overview of the present taxation situation in e-commerce and analyzes loopholes in the tax laws concerning it, and finally provides some suggestions concerning online taxation in the development of e-commerce.