Notice of RetractionResearch on E-commerce taxation from an angle of China

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

E-commerce is a new commercial model which Internet brought to the whole world. Once it came to birth, it has drawn wide attention and aroused worldwide heated discussion. The rapid development of E-commerce promotes trading, but at the same time, challenges the tax policies and management. This article analyzed the challenges brought by E-commerce, an emerging commercial mode, to the existing tax policies and management, studied some developed and developing countries´ tax policies on E-commerce, and proposed China´s tax policy orientation.