With the wide application of Internet, E-commerce begins to flourish and hence brings both opportunity and challenge to the current tax system in China. The thesis studies the taxation of E-commerce from several aspects. First, it gives a general introduction of the concepts, features and types of the E-commerce and taxation. Next it discusses E-commerce抯 impact upon the current taxes and taxations. The ending part, based on a comprehensive review of the international tax policies on E-commerce and the current B-commerce development and taxation in China, proposes what tax policies China should adopt: to revise and amend the current taxation; to strengthen the regulation on websites and trade flows of B-commerce; and to set up the taxation system of B-commerce.
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