Regarding the taxes that small-scale taxpayers on e-commerce platforms need to pay, there are the following points: 1, VAT = commodity sales revenue (excluding tax) multiplied by 3% (small-scale taxpayers, monthly report); 2. Urban construction tax payable = VAT payable and business tax payable multiplied by 7% (monthly report); 3. Education surcharge payable = VAT payable and business tax multiplied by 3% (monthly report); 4. Dike protection fee: operating income multiplied by 0.02% (not collected in some places) (monthly report); 5 personal income tax (monthly report); Withholding and remitting shall be implemented, and all employees shall declare in full whether the wages and salaries exceed 2,000 yuan or not; 6. Income tax = total profit multiplied by the tax rate is 25%. Article 5 of the Electronic Commerce Law of the People's Republic of China shall follow the principles of voluntariness, equality, fairness, honesty and credibility, abide by laws and business ethics, participate in market competition fairly, perform obligations such as consumer rights protection, environmental protection, intellectual property protection, network security and personal information protection, assume responsibility for product and service quality, and accept the supervision of the government and society.