Gradual Tax Policies for China´s E-commerce Based on Mode Classification

Along with the rapid development of Internet, e-commerce trade increases sharply. Whether taxes should be imposed and tax policies become the focus of attention. This paper concludes the differences of tax polices in US, EU and India by comparing them, summarizes the development of Chinapsilas e-commerce by analyzing the proportions of different modes in e-commerce transaction. From the causal analysis of differences in different countries and summary of Chinapsilas e-commerce, this paper proposes tax policies suitable for China e-commerce-gradual tax policies.