Research On Taxation Issues Under The E-Commerce

Accompanying the rapid growth of computer technologies, the proliferation of the Internet and related applications, as well as innovation of technologies involved, the processing of data and information transmission have made breakthroughs in term of time and geographic boundaries. As a product of the information era, e-commerce has witnessed dramatic advancement worldwide and become the most dynamic force to boost the global trade development.The e-commerce is not only create opportunities to global trade, it also creates tax problems to the whole world. The leading global organizations including USA, European Union, The Organization for Economic Co-Operator and Development ("OECD") were formulated policy to solve the tax problems for e-commerce. At present, the e-commerce's tax issues are still affect to the whole world. Therefore, we try to find out the tax issues of e-commerce and make suggestion for possible solutions.