Analysis Of E-Commerce Taxation Institutional Absence & It's Impact

E-commerce is changing the life of ours, and changing the traditional commerce. E-commerce as a new and synthetic commerce instrument will affect the economic development of the world badly, be a impetus of the social economic development. When it is drawing a nice picture of the future , E-commerce is impacting the system of today which is set upon traditional commerce, and that bring forward a great deal of new questions for discussion. The taxation under the impact of E-commerce is one of them. In this area, there is already a lot of articles, in this thesis I want to use new angle and new method to study the question, and gain some valuable conclusion. I want it can give some reference for the consummating of E-commerce taxation. The thesis didn' t simply discuss the effect and impact on taxation of E-commerce which are used by most of similar study. But put forward that the impact of E-commerce has already caused E-commerce taxation institutional absence. The thesis introduced the embodiment of the E-commerce taxation institution absence, and analysed the reasons. Then I set up Game model and quote the practice data to discuss the effect and impact of E-commerce taxation institutional absence. I study the different effect on the behavior and strategy selection of different participators of E-commerce. Eventually, I get the conclusion: on one side, E-commerce taxation institutional absence relieved the tie of the E-commerce development, promoted the E-commerce development. On the other side, the E-commerce taxation institutional absence destroyed the fair competition condition, influenced the healthy development of E-commerce. Synthetically consider the two side effect, it is necessary to set up and consummate the E-commerce taxation, and the thesis has also give some suggestion.