Title :
Facing to Electronic Commerce: The Realistic Choices of China´s Taxation System
Author_Institution :
Sch. of Public Adm., Renmin Univ. of China, RUC, Beijing, China
Abstract :
The rapid development of electronic commerce brings about brand-new taxation problems. This paper, based on the arguments that Chinese government should levy tax on electronic commerce, making use of current taxation system, classifies the transaction objects of electronic commerce from the angle of convenience tax treatment, and provides relevant policy suggestions about choosing items of taxation for the different transaction objects, concerning current taxation system of China.
Keywords :
electronic commerce; government policies; taxation; transaction processing; China; electronic commerce; government policy; taxation system; transaction objects; Chaos; Decision making; Electronic commerce; Forestry; Government; Internet; Electronic Commerce; Internet Electronic Commodities (or Services); Taxation System; Traditional Commodities and Services;
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.2010.1013