Author_Institution :
Sch. of Tax & Public Adm., Jiangxi Univ. of Finance & Econ., Nanchang, China
Abstract :
In the context of the economic crisis, China should actively encourage e-commerce, to promote employment, expanding domestic demand. But At present, there are still loopholes and gaps in tax collection on China E-commerce, for example, there is confusion in the use of network transactions tax policy, Regulations are not sound, e-commerce is difficult international, lack of special tax incentives, etc. In this regard, we should improve relevant laws and regulations and tax registration system, clear the network tax policy for transactions, accelerate the development of e-business tax-software system, develop a special preferential tax policies.
Keywords :
electronic commerce; law; taxation; China; domestic demand; e-business tax-software system; e-commerce; economic crisis; employment; laws; management system; network tax policy; network transactions tax policy; regulations; tax collection; tax incentives; tax registration system; Business; Finance; Games; Internet; Marketing and sales; Monitoring; Software;