Notice of RetractionThe research of problems and countermeasures about levying tax on E-Business

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.

In recent years, accompany with social progress and modern information technology development, E-Business is substituting the traditional mode and becoming a new mode of trade. However, because of its inherent characteristics, this new trade mode is challenging the present tax system which is based on traditional visible trade mode. This article try to analyze it´s influence on present tax system from three aspects such as the principles of taxation, the basic elements of taxation, and the administration of taxation. Then, basing on the analysis and according to China´s national conditions, this article will put forward several suggestions in order to levy a tax on E-Business in our country.