Analysis on Tax Management of Digital Products in the Internet

摘要：

For a long time, there have been mainly two different views on whether taxes should be imposed on online sales of digital products, namely, taxation or exemption. The former is dominantly advocated by US, believing that virtual products should not be taxed. In contrast, the EU believes that in order to control the loss of the tax base, tax should be imposed in the consumption places. Organization for Economic Cooperation and Development (referred to as OECD) also released a taxation guide on consumption taxes of the related digital products. China should, based on foreign experience, actively research tax policies for e-commerce.

关键词： tax management digital products internet e-commerce

作者: Rong Liu

作者单位: Public Finance Department of Economics School Tianjin University of Finance and Economics, TUFE Tianjin, Peoples Republic of China

会议类型: 国际会议

会议名称: 2011 2nd IEEE International Conference on Emergency Management and Management Sciences(2011年第二届IEEE应急管理与管理科学国际会议 ICEMMS 2011)

会议地点: 北京

会议语种:英文

页码: 737-739

在线出版日期: 2011-08-08（万方平台首次上网日期，不代表论文的发表时间）