Abstract

E-commerce, as a new and important activity of social economy, can not only create opportunities for economic growth, but also bring great challenges to the traditional tax collection and administration system. Based on the systematic analysis of the current status and problems in tax collection and administration in China e-commerce area, this paper proposes the appropriate strategies. We find that there exist many problems in Chinese e-commerce tax collection and administration including undeveloped legal system, difficulty in measurement of tax base, uncertainty to determine taxation object, etc. At last, we give several developing strategies from the laws and regulations related to e-commerce taxation, administration model for tax, international e-commerce standards and the informationization of tax collection and administration.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.