Title :
An Analysis of C2C E-Commerce Taxation in China
Author :
Xu, Min ; Yang, Luming
Author_Institution :
Bus. & Tourism Manage. Coll., Yunnan Univ., Kunming
Abstract :
With the popularity of Internet applications, e-commerce has been rapidly developed. And e-commerce issues related to taxation has been widely concerned around the world. This paper analyses the need for C2C e-commerce transactions taxation in China and the problems contained in C2C e-commerce taxation. A framework for C2C e-commerce taxation based on fund flow is given. This may provide some ideas and methods to C2C e-commerce taxation.
Keywords :
Internet; electronic commerce; taxation; C2C e-commerce taxation; China; Internet; fund flow; Business; Costs; Electronic commerce; Government; IP networks; Information analysis; Information technology; Internet; Protection; Technology management; fund flow; tax framework; tax jurisdiction;
Conference_Titel :
Intelligent Information Technology Application Workshops, 2008. IITAW '08. International Symposium on
Conference_Location :
Shanghai
Print_ISBN :
978-0-7695-3505-0
DOI :
10.1109/IITA.Workshops.2008.50
