Title :
Explore Tax Issues Related to E-Commerce
Author_Institution :
Guangdong Univ. of Bus. Studies, Guangzhou, China
Abstract :
Along with the electronic commerce recent year´s swift development, this kind of emerging commercial shape has formed the huge impact on the traditional tax revenue system and the collection pattern. In terms of tax equity, fiscal revenue mobilization, or the healthy development of e-commerce industry, we should all be included as soon as possible tax jurisdiction. The building of a long-term tax consideration, we propose that e-commerce sales of goods by the material form of taxable value-added tax and business tax, respectively.
Keywords :
electronic commerce; taxation; business tax; e-commerce industry; e-commerce sales; electronic commerce; fiscal revenue mobilization; tax equity; tax issue; tax jurisdiction; traditional tax revenue system; value added tax; Electronic commerce; Electronic government; Materials; Perpendicular magnetic anisotropy; Shape; E- Commerce Business Tax Value-Added Tax;
Conference_Titel :
E-Business and E-Government (ICEE), 2010 International Conference on
Conference_Location :
Guangzhou
Print_ISBN :
978-0-7695-3997-3
DOI :
10.1109/ICEE.2010.1012