E-commerce On Taxation And Its Countermeasures

The e-commerce is based on Internet network and pushing the economic globalization corresponding by the continuous development of computer, network and communication technique. The e-commerce influence on the tax theory and tax system that established on the traditional business deeply, involving VAT, business tax, income tax for both enterprise and individual, tariff, stamp tax, etc because of the dummy, digital and confusable characteristic contrasting to the traditional business. And it also contributes to our economy development and tax base enlargement. We predict that the e-commerce will develop adequately and play a more and more important role in our national economy. It becomes a new topic that how to form a fair and order revenue circumstance for the e-commerce.I analyze the influence and figure out some countermeasure in this paper. I introduce the e-commerce's basic mode and classification in the chapter one. Then analyze the disadvantage and advantage that the e-commerce bring on the every aspect of our tax system in the chapter two. In chapter three I indicate the difference between the countries. And at last I point out some means to solve the above question in the chapter four.