1. The country’s current e-commerce tax policy is:

If there is a value-added tax goods transaction in e-commerce, value-added tax should be paid. The burden rate for small-scale taxpayers is 4%, and the tax rate for general taxpayers is 17%, but input tax can be deducted.

2. Based on relevant reports, my suggestions are:

1. Strengthen the tax collection and management of C2C platforms and strive to collect all taxes levied. According to this idea, individual online merchants on C2C platforms should be subject to mandatory industrial and commercial registration and tax registration, and all of them should be included in the scope of industrial and commercial administration and tax management. At the same time, trading platforms and payment platforms should be used as much as possible to withhold and pay taxes to ensure that all taxes are levied. If viewed from the perspective of ideal tax administration according to law and the performance of tax collection and management functions by tax authorities, there is nothing wrong with this idea. However, from the perspective of China's actual tax collection and substantive fairness, if the so-called e-commerce taxation problem is solved according to this idea, the tax collection and management intensity and actual tax burden of online transactions will be much higher than that of offline transactions, thus resulting in substantial tax unfairness.

2. Based on the current situation of China’s tax collection and administration, and in accordance with the requirements of actual fairness, tax neutrality should be maintained as much as possible. This idea does not mean giving up tax collection and administration of e-commerce, but requires the tax authorities to focus tax collection and administration on B2C transactions and large online stores in C2C trading platforms under the current tax collection and administration framework. Special tax collection and management measures for e-commerce, especially C2C trading platforms, are based on the existing tax collection and management framework, and by improving tax collection and management technical means, while reducing the number of households that are under tax collection and management, the focus is on strengthening online transactions of tax-registered enterprises. tax collection and management, and strive to achieve tax fairness for online and offline transactions.

For individual online stores with small transaction scale, no physical business premises and no tax registration on C2C trading platforms, they should be gradually included in the scope of tax collection and administration in accordance with the principle of step-by-step. To this end, it is necessary to amend the current tax registration management measures, and apply the provisions that do not require tax registration to individual online stores with small transaction volumes, as compared to rural mobile traders. The next step can also be to amend the "Tax Collection and Administration Law" to clearly stipulate tax registration for natural persons, and to solve the problem of tax registration for individual online stores by establishing a universal registration system covering natural persons.

In order to encourage the development of small and micro enterprises, we can consider further increasing the threshold for value-added tax and business tax, making them universally applicable regardless of online and offline transactions, and encouraging individual online stores that exceed the threshold to register for tax and tax declaration, and at the same time study the collection and management method that applies to small and micro enterprises all taxes and fees to be levied simply at the comprehensive tax rate.

3. Consider e-commerce as a strategic emerging industry and provide tax incentives. Although China's e-commerce has developed rapidly in recent years, online retail still accounts for less than 8% of the total retail sales of consumer goods. The penetration and impact of e-commerce on other fields have only just begun to appear. In order to encourage the development of e-commerce, the so-called tax neutrality principle can be abandoned for a period of time and clear and time-limited tax benefits can be given to online transactions. However, the prerequisite for implementing preferential tax policies for online transactions is that there must be clear and low-cost collection and management measures that distinguish between online and offline transactions. This has certain difficulties in implementation. Moreover, tax incentives for online transactions will bring about greater resistance from traditional industries.

A more feasible idea is to study and formulate preferential tax measures for industries closely related to the development of e-commerce, such as tax exemption for telecom operators’ income from Internet broadband access services in rural areas; Accelerate depreciation or allow investment credits for equipment investment in Internet and high-speed mobile networks; reduce or exempt VAT on the income of express delivery outlets established in rural areas, etc.

To sum up, to solve the current debate on e-commerce taxation among all sectors of society, we should objectively and rationally analyze the actual situation of taxation issues in the e-commerce field; when formulating tax policies, avoid discussing taxation and taxation in terms of taxation. There is a wrong tendency to one-sidedly emphasize superficial tax fairness. It is necessary to proceed from the current reality of tax collection and administration in China, follow the principle of substantive fairness, and avoid inappropriate government control and intervention. Therefore, the first approach cannot be adopted to solve the issue of e-commerce taxation. The second approach is more stable and feasible. If conditions are met, the third approach should be actively studied and implemented.