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{ Category Archives } e-commerce Taxation

"My husband’s life is uncertain now. I will try to ship the garlic tomorrow, Okay?"

Please read the translation of an online conversation between a seller and a buyer at The buyer ordered a bottle of garlic spread from the seller. Buyer: Hey, have you shipped what I bought at your taobao shop? Seller: There is a flood hereby! Our office has been flooded! The express company is shutdown […]

Book Chapter – Taxation Issues in the E-commerce

DONG Hao, “Taxation Issues in the E-commerce”, in LI Zuming (ed.), E-commerce Law, Beijing: University of International Business and Economics Press (2009), 19,000 words; Introduction:The E-commerce should not escape itself from the taxation. However, the troditional tax law and taxation policies would not cope with the new challenges including the identification of the taxpayer, the […]