电子商务作为一种大众化信息传播手段，以其独特的交易虚拟化、低成本、高效率和透明化特征，突破了时间和地域限制，逐渐成为互联网应用的最大热点和具有战略意义的经济贸易一体化技术基础。本报告揭示了电子商务发展历程，研究了电子商务规模效益、在线服务、数字化赋能及社交、跨境电商等领域发展现状，针对电子商务存在的税收政策规定不完善、税收征管组织不健全等税收难题，对电商行业税负情况及面临的挑战进行分析，结合阿里巴巴、京东、拼多多等电子商务典型模式，吸收和借鉴经济合作与发展组织（OECD）、欧盟、美国、印度等组织和国家电子商务的国际经验，从加快立法进程、组织建设、技术支持、合作协同等方面探索促进中国电子商务健康发展的税收治理方案。
As a popular means of information dissemination，e-commerce breaks through the limitation of time and region with its unique characteristics of transaction virtualization，low cost，high efficiency and transparency. E-commerce has gradually become the biggest hotspot of Internet application and the technical foundation of economic and trade integration with strategic significance. This report reveals the evolution of e-commerce and its current state of scale，online services，social e-commerce，digital empowerment and cross-border e-commerce，as well as the existing imperfect tax policy provisions，the imperfect tax collection and management organizations，and other tax problems. E-commerce industry tax burden situation and challenges are analyzed，combining e-commerce models such as Alibaba，JD.com and Pinduoduo. We also draw on the international experience of e-commerce such as the OECD，the European Union，the United States and India，which are from the aspects of speeding up the legislation process，organization construction，technical support，cooperation and coordination. This paper probes into the tax administration scheme to promote the healthy development of e-commerce in China.
