With the wide application of Internet,e-commerce is playing an increasingly important role in the process of economic globalization.The rise and rapid development of e-commerce is changing the primary economic structure,rising new terms of trade and economic growth,which has a profound impact on national economic development.The growth of electronic commerce has experienced five stages,that is E-mail,information distribution,EC,full-course e-commerce and wisdom e-commerce.After 2011,the fragmentation of Internet information,the mature developing of cloud computing and the emergence of active marketing model make it possible for deep communication with users from all directions.E-commerce model has obvious difference with the traditional business model.It has promoted the rapid development of economy as well as changed people's life greatly.But it also poses challenges upon tax.Many of the original economics theory can not adapt the e-commerce environment.Original tax policy and tax system is not suitable for its development and management,which embodied in the principle of tax,tax management,tax jurisdiction,tax structure and many other aspects .Countries all over the world are try to resolve the problem of e-commerce taxation.As a developing country,China should construct our e-commerce taxation supervision system positively and rapidly.At the same time,we should be combined with our current tax system and the characteristics of China's electronic commerce,such as starting late and quick development.This article will analyze the impact and existing problems of our taxation of e-commerce,thus to give some suggestions for perfecting the tax regulation.
英语翻译随着互联网的广泛应用,电子商务在催生经济全球化过程中扮演的角色越来越重要,它的兴起和快速发展改变着原有的经济格局
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