XIE Bofeng:Views on the Current Tax Policy of E-Commerce in China

Abstract：This paper analyzes current tax policy of E-commerce in China and points out that the tax policy of the E-commerce is not ‘vacuum’.Based on foreign scholars' research and analysis of relative elements, this paper concludes that the economic effect of tax policy on E-commerce is not as big as expected.Combined with the experiences of foreign countries, this paper suggests that we should confirm the tax policy and formulate tax preference for E-commerce in China, which will help the development of economy and business in China.

Key words： E-commerce   Tax Policy   Tax Preference

source:Finance & Trade Economics ,No.11,2014