Abstract

Based on the analysis of the loss of e-commerce taxation, this paper analyzes the issue of how to deal with China's current e-commerce revenue drain. By comparing the domestic and foreign commerce collection models and experience, combined with the current status of tax collection, this paper analyzes the main problems of e-commerce in China. And it proposed the principles on managing the network infrastructure to establish a mature network system, and on strengthening tax electronic services. This paper brings forward the models for tax collection and network technology development in China.

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