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Tax Revenue in E2commence
Abstract : Serious shock of e2commerce upon principle of taxation , t he inadaptable of current taxation
t heories and principles to e2business , and many problems aroused by elect ronic commerce ———all t hese
result in t he inadequacies of tax administ ration and lost of taxation. Therefore , we should draw up and
improve tax policy to solve problems in collecting tax of e2commerce , and pay at tention to equal tax
burdens , i. e. keeping t he accordance of tax bearing between e2business and t raditional t rade , to clas2
sify types of revenue rationally and st rengthen t he collection and cont rol of revenue , as well as to en2
hance t he tax coordination of e2business in global scope. We must protest zero2tariff policy of e2busi2
ness and adhere to modest protective tariff policy the alternative for propelling our economic develop2
ment .
Key words : e2commerce ; tax st ruct ure ; revenue collection and management
Eight Countermeasur es of EC Development in China
Abstr act: Electronic commerce (Simply Speaking EC) is not only a very effective accelerator and development platform, but also a new industry which needs to be supported and normalized in urgency. The healthy operation of the new industry is vital for the development of Chinese economy and the future development of world’s economy. This article objectively analyses the status of EC nowadays in China, existing problems in developing and scientific managing norms, so that we can make EC healthy and orderly development and make it contribute more power for China’s melting to go into globalization and stepping into modernization.
Key words: EC; industry status; developing countermeasure