Notice of RetractionEffect of Electronic Commerce on Taxation and Countermeasure

Notice of Retraction

After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.

We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.

The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.

This article introduces the effect of electronic commerce on China´s revenue principle, revenue law system and revenue imposition and management, analyzes the main reasons of revenue loss in China´s electronic commerce course and analyzes China´s government´s attitude of revenue for electronic commerce (EC) at the present time, predicts future development trend of EC revenue and puts forward basic idea of related system of improving China´s EC revenue imposition and management on the basis of using EC taxation-levying policy, imposition and management measures of developed countries and developing countries for reference.