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Author(s): |
Fuqiang Zhang, Law School, Finance and Tax Law Research Institute of South China University of Technology,Guangzhou, China, 510006
Wei Lin, Law School, Finance and Tax Law Research Institute of South China University of Technology,Guangzhou, China, 510006
Wenpeng Shen, College of Economics ＆ management, South China Agricultural University of Technology,Guangzhou, China, 510642
Manman Tu, Guangzhou Auto College, South China University of Technology, Guangzhou, China, 510800
Tian Zhu, Law School, Finance and Tax Law Research Institute of South China University of Technology,Guangzhou, China, 510006 |
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Abstract: |
In the late 20th century, E-commerce has been developed rapidly in the world and driven an irreversible trend to direct the future development of trade. However, as a new pattern of trade, E-commerce has also put forward a serious impact and challenge to the traditional production and management as well as the trading and legal system. While E- commerce has become a greatly popular trading pattern, levying tax on it is still blank in many countries, including our country certainly. It inevitably leads to a huge loss of tax revenue, for this reason, the construction of E-commerce tax leg- islation cannot be delayed even a moment. This paper explores the defects in the current taxation system by analyzing the various manifestations of tax erosion in the E-commerce environment, and proposes suggestions on E-commerce taxation legislation at last. All in all, we should improve the legal framework of E-commerce taxation, by profiting from the over- seas experience in E-commerce taxation legislation, to promote the healthy development of E-commerce.
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