• DocumentCode
    2414281
  • Title

    Explore Tax Issues Related to E-Commerce

  • Author

    Xuefei, Yao

  • Author_Institution
    Guangdong Univ. of Bus. Studies, Guangzhou, China
  • fYear
    2010
  • fDate
    7-9 May 2010
  • Firstpage
    4031
  • Lastpage
    4034
  • 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;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    E-Business and E-Government (ICEE), 2010 International Conference on
  • Conference_Location
    Guangzhou
  • Print_ISBN
    978-0-7695-3997-3
  • Type

    conf

  • DOI
    10.1109/ICEE.2010.1012
  • Filename
    5591582