Problems of E-businessTaz and Coutermesures

摘要：

E-business refers to a new mode of commercial operation, in which both parties carry out various commercial activities without meeting each other among commercial activities all over the world, under the environment of Internets open network and based on the application of browser/server; in which the consumers online shopping, online trade & online payment between traders, and various commercial activities, transactions, financial activities & related comprehensive service are realized1. It introduces the development of e-business in china, raises problems in e-business taxation, including redefinition of permanent establishment, undetermined object of tax levy, impact of paperless transaction on traditional tax levy & administration, disputable tax jurisdiction and inneglectable problem of tax avoidance. Aiming at virtualization of e-business transaction, it puts forward ideals about solving problems in e-business tax.

关键词： e-business taz countermesures

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: 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: 589-592

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）