Title :
Notice of Retraction
Tax administration in e-commerce: Base on B2C and C2C
Author_Institution :
School of Management, Xiamen University, Xiamen, China
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 this paper, we explored taxation avoidance of e-commerce in China. The results suggest that, Chinese companies often avoid VAT in C2C e-business by concealing sales. We also analyzed income tax planning in e-commerce and we found that firms can take advantage of the lag in “conception of resident taxpayer” when making income tax planning. At last, some policy implications about the tax administration are provided for Chinese tax authority.
Keywords :
Companies; Government; Inspection; Internet; Marketing and sales; Planning; e-commerce; income tax; tax administration; tax avoidance;
Conference_Titel :
E -Business and E -Government (ICEE), 2011 International Conference on
Conference_Location :
Shanghai, China
Print_ISBN :
978-1-4244-8691-5
DOI :
10.1109/ICEBEG.2011.5882035
