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《Electronics Intellectual Property》 2015-06
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Choice of E-commerce Tax Policy in China: Compared with the Experience of US and EU

Internet economy affects tax policies from all aspects. Both the Internet Tax Freedom Act dated back to 1998 in US and the effort in the pursuit of taxation fairness between online and offline transaction in EU, have influenced the attitude towards internet tax policy to some extent. However, China holds an especially vague view towards e-commerce tax. It's partially because of the defective domestic taxation system as well as considerations of allocation of tax revenue cross-borders. In China, similar issues are in discussion that if it is necessary to remodify the laws and regulations on internet access of internet economy and cross-border sales. There is no doubt that legislation and practice of the EU and the US are valuable to China's e-commerce taxation under the background of our ongoing taxation system reform.
【Fund】: 北京市哲学社会科学重点项目《推进北京市生态文明建设的依法治理研究》(15FXA002)的阶段性研究成果
【CateGory Index】: F812.42
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Chinese Journal Full-text Database 1 Hits
1 XIE Bofeng;Renmin University of China;;Views on the Current Tax Policy of E-Commerce in China[J];Finance & Trade Economics;2014-11
【Secondary Citations】
Chinese Journal Full-text Database 2 Hits
1 YUE Shumin,GAO Chun(China Financial Policy Research Center,100872);How to Tax the E-commence ——An Institutional Approach to Efficient Tax Collection[J];Finance & Trade Economics;2013-04
2 Bofeng Xie;An Introduction to Tax Policies concerning E-commerce in Australia[J];International Taxation in China;2013-09
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