| Recent years has witnessed the rapid development of E-commerce market in China. Although impediments such as the unbalanced market distribution, the lack of credit system and outdated logistics exist, the online trade sales still grow from 35,00 billion RMB in 2004 to 55,31 billion in 2005, an increase of 158%.The boom of E-commerce draws the attention from the taxation department of the government. Although the government has not imposed taxation on the E-commerce yet, the intention has already been revealed in the public speeches made by some leaders from the related administrative organs. Some departments even have made feasibility investigation on taxation. The articles released by the taxation departments and the related online documents agree on imposing tax on E-commerce unanimously.A summary is made based on the analysis of the related documents, that is, the pro-taxation side observe the E-commerce through the lens of "commerce", and they believe that there is no difference between the E-commerce and the traditional commerce, they simplify the taxation issues by defining the E-commerce as a branch of the traditional commerce, hence the loss of tax incoming and the competition on an unequal footing compel them to believe that the taxation is the urgency. The points are that they have not recognized the "E" nature of the E-commerce and overlook its positive effect upon the society development. They did not realized the significance of E-commerce to the competitiveness of the enterprises and failed to forsee the herald role of E-commerce as the prelude of the Information Age and its significance to the competition advantage in a nation's future before making a hasty decision.The dissertation discusses the issue of taxation or non-taxation from the following two perspectives:First, the canonical taxation theories are bulid on the belief that the prerequisites for taxation are that government should provide the relevant public services. However, according to the study on the public service as well as the current taxation system, it is reasonable to believe that the domestic public services are far from being efficient and especially, there are none of the current public services that directly benefit the E-commerce. Consequently, it is unresonable to impose taxationon E-commerce. As a rising industry, the E-commerce is not mature enough to sacrifice its own interests for the sake of other services. The development of the E-commerce still calls for the supports from the government. Taxation on a newly-fledged industry is equal to kill the goose that lay golden eggs. Preceding from the above discussions, the dissertation holds the view that it is inadequate to tax on the E-commerce.Second, the dissertation has discussed theoretically and empirically the negative effect of taxation on the E-commerce. Theoretically, the dissertation discusses the effect of the taxation on the transfer of tax burden and the demand & supply of the market, then proves its relation with the development of the E-commerce. Empirically, we have selected the annual statistical data of E-commerce in USA and EU as the study sample, the former is free of taxation on E-commerce while the latter is on the opposite stance. By revealing the development trend of the E-commerce through the method of Curve Fitting and calculating as well as comparing the development ratio function of each trend curve, we seek out the gap of the development ratio between USA and EU. Among all the possible factors which may affect the development of E-commerce, it is believed that the existence of taxation plays a crucial role.Preceding from the proved negative effect of taxation on the development of E-commerce, the dissertation holds the view that the E-commerce is beneficial and it is necessary to develop the E-commerce with regards to its contribution to the our national economy and national core competitive advantage to other countries in the future, hence we should adopt free-taxation policy towards E-commerce. |
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