Research on Collection and Management Strategies of E-Commerce Taz Based on Game Model

摘要：

The exacerbation of asymmetric information in e-commerce environment, as well as tax laws and regulations system lagging behind, makes the issue of tax revenue loss prominent. It has become inevitable to reform the existing tax collection and management system to meet the need of e-commerce development. This paper starts from the perspective of game theory, conducts the game analysis on the relationship between the government and enterprises in the e-commerce market and gets the optimal strategies of both sides. Then, it puts forward the according strategies. Government should collect electronic commerce tax through improving the current tax system. At the same time, in order to encourage enterprises to develop e-commerce, government should implement certain tax concessions to e-commerce development in the initial stage.

关键词： E-Commerce Taz Collection and Management Game Model

作者: Shaoping Li Juan Jiang

作者单位: Daqing Petroleum Institute, Daqing, 163318, 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: 111-115

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）