The Research on Chinese Tazation Policies Based on E-commerce Model Classification

摘要：

The formulation of a countrys e-commerce taxation policies needs the combination of this countrys developing status quo of e-commerce and its international economy status. By comparing with the e-commerce taxation policies of US, EU and India, analyzing the similarities and differences of various countries policies as well as the reasons, this paper suggests China should impose the taxation to the e-commerce. According to the thought of classification, analyzing the characteristics of different models of e-commerce, based on comparing the proportion of trading amount of Chinese different e-commerce in the recent years and analyzing its development, this paper proposes different models of e-commerce should adopt different taxation policies; On the basis of referring to overseas experience and unifying the actual developing situation of Chinese e-commerce, this paper proposes the taxation policies that suit the development of Chinese e-commerce.

关键词： tazation policies e-commerce model classification Chinese

作者: Yiming Xiang Yun Ling

作者单位: College of Computer and Information Engineering ZheJiang GongShang University Hangzhou,, China

会议类型: 国际会议

会议名称: Second International Symposium on Electronic Commerce and Security(第二届电子商务与安全国际研究大会)(ISECS 2009)

会议地点: 南昌

会议语种:英文

页码: 431-434

在线出版日期: 2009-05-22（万方平台首次上网日期，不代表论文的发表时间）