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.