Why Us? >>

  • - Open Access
  • - Peer-reviewed
  • - Rapid publication
  • - Lifetime hosting
  • - Free indexing service
  • - Free promotion service
  • - More citations
  • - Search engine friendly

Free SCIRP Newsletters>>

Add your e-mail address to receive free newsletters from SCIRP.


Contact Us >>

WhatsApp  +86 18163351462(WhatsApp)
Paper Publishing WeChat
Book Publishing WeChat
(or Email:book@scirp.org)

Article citations


Fu, A.Y. (2014) Thoughts on the Development of e-Commerce in China and Its Tax Legal Issues. China Business & Trade, 17, 115-116.

has been cited by the following article:

  • TITLE: Research on Tax Collection and Management System of E-Commerce

    AUTHORS: Aizhen Li

    KEYWORDS: Electronic Commerce, Tax Revenue, Tax Policy, International Experience

    JOURNAL NAME: American Journal of Industrial and Business Management, Vol.8 No.11, November 29, 2018

    ABSTRACT: With the development of science and technology, the technology represented by the Internet and modern communication is gradually changing the whole society. The traditional trading methods and advanced Internet technology create a new way of transaction—electronic commerce transaction. While electronic commerce brings the efficiency and wealth to the human society, it also takes the effect on the tax implications. The e-commerce has raised a serious challenge to the current tax policy, tax system and international tax issues. In order to protect the financial interests, different countries demonstrate different attitudes and propose corresponding tax measures to adapt and improve the development of e-commerce. In China, electronic commerce has led to some serious problems, such as the difficulties in tax collection and management, and growing of the tax revenue loss. Currently, e-commerce guidance policy is staying on the macro-level. Without specific tax system, there will be inevitably results of the loss of state revenue and the block of fair competition between e-commerce and traditional transactions if our country does not introduce the reasonable e-commerce-related tax policies and measures. For the issue of China’s e-commerce taxation, this paper discusses the relationship between e-commerce and economic growth and tax revenue on the basis of foreign experience in tax policy, and puts forward tax policy advice of our country’s electronic commerce.