Discussion on China’s E-Commerce Taz Collection

摘要：

E-commerce as a new phenomenon should be given tax policy support and encouragement. But there are differences in the aspects of applicable taxes, tariff lines on e-commerce, there are gaps in tax administration, lack of specific e-business tax incentives and other issues. In this regard, we should research and develop tax software based on commerce payment platform, improve the tax registration system, specify the transactions applicable taxes, tariff lines of virtual goods, digital products and such.

关键词： e-commerce taz policy taz administration

作者: Juyun Yu

作者单位: at School of Tax & Public Administration, Jiangxi University of Finance & Economics, Nanchang, 330013，China

会议类型: 国际会议

会议名称: The Ninth Wuhan International Conference on E-Business(第九届武汉电子商务国际会议)

会议地点: 武汉

会议语种:英文

页码: 1837-1840

在线出版日期: 2010-05-29（万方平台首次上网日期，不代表论文的发表时间）