The Research on Chinese Taxation Policies Based on E-commerce Model Classification

The formulation of a country´s e-commerce taxation policies needs the combination of this country´s developing status quo of e-commerce and its international economy status. By comparing with the e-commerce taxation policies of US, EU and India, analyzing the similarities and differences of various countries´ policies as well as the reasons, this paper suggests China should impose the taxation to the e-commerce. According to the thought of classification, analyzing the characteristics of different models of e-commerce, based on comparing the proportion of trading amount of Chinese different e-commerce in the recent years and analyzing its development, this paper proposes different models of e-commerce should adopt different taxation policies; on the basis of referring to overseas experience and unifying the actual developing situation of Chinese e-commerce, this paper proposes the taxation policies that suit the development of Chinese e-commerce.