DocumentCode
2108161
Title
An Analysis of C2C E-Commerce Taxation in China
Author
Xu, Min ; Yang, Luming
Author_Institution
Bus. & Tourism Manage. Coll., Yunnan Univ., Kunming
fYear
2008
fDate
21-22 Dec. 2008
Firstpage
932
Lastpage
935
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;
fLanguage
English
Publisher
ieee
Conference_Titel
Intelligent Information Technology Application Workshops, 2008. IITAW '08. International Symposium on
Conference_Location
Shanghai
Print_ISBN
978-0-7695-3505-0
Type
conf
DOI
10.1109/IITA.Workshops.2008.50
Filename
4732090
Link To Document