RESERCH ON E-BUSINESS TAX STRATEGY
Electronic business has not only promoted the development of world economy, but also exerted a profound influence on the traditional tax, in particular, taxation management, checking and inspection systems. This paper discusses tremendous impact of the electronic business on the traditional tax and proposes effective tax strategies in the context of the Ebusiness. It is suggested that some active measures should be taken in order to facilitate the development of electronic business in China and the world. Current taxation system should be reformed. Tax registration system of electronic business should be established. Online tax inspection should be implemented. Information on taxation management should be integrated. Certification center of Internet taxation should be founded. International tax cooperation should be strengthened. The knowledge of tax collectors and the awareness of taxpayers should be further improved.
electronic business taxation strategy economy tax-evading
Tang Pingzhou
School of management and economics, Beijing Institute of Technology, Beijing; School of Business Administration, North China Electric Power University, Beijing, China
国际会议
北京
英文
2007-11-01（万方平台首次上网日期，不代表论文的发表时间）