The E-Commerce Tazation Problem—The Tong Tong House Case Study
In July 2007, the first tax evasion case i.e. the Tong Tong House Case in e-commerce was sentenced in China. In this case, the respondent utilized the B2C website to evade tax that amounted to RMB 110, 100. The judgment of the case has aroused great concerns. People widely discussed the question whether the e-commerce should be taxed or not. But, the answer is different. Some people support it, while others dont. They both have put forward corresponding reasons. With the development and the innovation of Internet technology, network technology has been widely applied in e-commerce in China. As a result, the e-commerce is gradually getting matured in recent years. Now, in B2B, B2C and C2C fields, the transaction volume of e-commerce is growing quickly. Naturally, many people have focused on the e-commerce taxation. This paper oudines different types of e-commerce and explains the necessity and possibility of e-commerce taxation by analyzing the captioned case study. Finally this paper comes to a conclusion that taxation of the e-commerce is necessary and probable as well.
Taz Evasion E-commerce Tazation
JI Junjie YAN Dongsheng
Department of Law, Xiamen University, Xiamen, P.R.China, 361005
国际会议
2009年战略管理国际会议(2009 International Conference on Strategic Management)
成都
英文
483-488
2009-06-25（万方平台首次上网日期，不代表论文的发表时间）