Tax Revenue Loss under Electronic Commerce in China

Sun Xi Xiao

doi:10.4028/www.scientific.net/AMM.571-572.1153

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HomeApplied Mechanics and MaterialsApplied Mechanics and Materials Vols. 571-572Tax Revenue Loss under Electronic Commerce in...

Tax Revenue Loss under Electronic Commerce in China

Abstract:

Based on the analysis of the loss of e-commerce taxation, this paper analyzes the issue of how to deal with China's current e-commerce revenue drain. By comparing the domestic and foreign commerce collection models and experience, combined with the current status of tax collection, this paper analyzes the main problems of e-commerce in China. And it proposed the principles on managing the network infrastructure to establish a mature network system, and on strengthening tax electronic services. This paper brings forward the models for tax collection and network technology development in China.

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Periodical:

Applied Mechanics and Materials (Volumes 571-572)

Pages:

1153-1156

DOI:

https://doi.org/10.4028/www.scientific.net/AMM.571-572.1153

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Online since:

June 2014

Authors:

Sun Xi Xiao

Keywords:

E-Commerce, Tax Management, Tax Revenue Loss

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References

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