Discussion on Levy & Administration of E-Commerce Taz in China

摘要：

It introduces the development of e-commerce in China, raises problems in e-commerce taxation, and sums up the main viewpoints on levy & administration of e-commerce tax in China. Aiming at virtualization of e-commerce transaction, it points out the limitations of traditional tax levy & administration, and puts forward solutions for the setting of principle for the levy & administration of e-commerce tax, construction of mode for the levy & administration of e-commerce tax and etc.

关键词： e-commerce taz levy & administration authentification center electronic taz bureau

作者: Guohua Zhang

作者单位: College of Economy and Management Wuhan Polytechnic University, Wuhan, 430023, China

会议类型: 国际会议

会议名称: 第八届武汉电子商务国际会议(The Eighth Wuhan International Conference on E-Business)

会议地点: 武汉

会议语种:英文

页码: 380-387

在线出版日期: 2009-05-30（万方平台首次上网日期，不代表论文的发表时间）