Research on the Issues and Countermeasures of VAT Legislation for China Mobile Business Users

Abstract

Mobile commerce has become a new trend in e-commerce in recent years and a new engine of economic growth in the digital economy. However, the rapid development of this new business activity has brought about a series of tax problems while promoting economic growth. Firstly, this paper analyzes whether China’s current VAT-related regulations can adapt to the mobile commerce environment. Secondly, it sorts out the relevant measures of the international society on the digital economy and e-commerce environment, and analyzes the reasons for taking these measures. Finally, appropriate recommendations of Chinese mobile commerce VAT legislation are proposed in consideration of China’s specific national conditions, national interests and characteristics of mobile commerce.