DocumentCode
1676536
Title
Notice of Retraction
The research of problems and countermeasures about levying tax on E-Business
Author
Lin, Cao ; Li, Wang
Author_Institution
Institute of Public Finance and Taxation, Hebei University of Economics and Business, Shijiazhuang City, Hebei Province, China
fYear
2011
Firstpage
1
Lastpage
4
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
In recent years, accompany with social progress and modern information technology development, E-Business is substituting the traditional mode and becoming a new mode of trade. However, because of its inherent characteristics, this new trade mode is challenging the present tax system which is based on traditional visible trade mode. This article try to analyze it´s influence on present tax system from three aspects such as the principles of taxation, the basic elements of taxation, and the administration of taxation. Then, basing on the analysis and according to China´s national conditions, this article will put forward several suggestions in order to levy a tax on E-Business in our country.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
In recent years, accompany with social progress and modern information technology development, E-Business is substituting the traditional mode and becoming a new mode of trade. However, because of its inherent characteristics, this new trade mode is challenging the present tax system which is based on traditional visible trade mode. This article try to analyze it´s influence on present tax system from three aspects such as the principles of taxation, the basic elements of taxation, and the administration of taxation. Then, basing on the analysis and according to China´s national conditions, this article will put forward several suggestions in order to levy a tax on E-Business in our country.
Keywords
Cities and towns; Economics; Finance; Games; Information technology; Public finance; E-Business; present tax system; tax collection and management;
fLanguage
English
Publisher
ieee
Conference_Titel
E -Business and E -Government (ICEE), 2011 International Conference on
Conference_Location
Shanghai, China
Print_ISBN
978-1-4244-8691-5
Type
conf
DOI
10.1109/ICEBEG.2011.5886989
Filename
5886989
Link To Document