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《Modern Economic Information》 2009-01
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Tax issues arising from E-commeree

With the development of networK technology,a new type of trade forms-e-commerce to flourish,and through the Internet traditional business practices to find a new carrier and tools,so that public resources can be more effective allocation and use.But at the same time e-commerce on the traditional economic models and methods of business to form a huge impact,especially on the existing tax system, tax administration,make a comprehensive challenge.
【CateGory Index】: F812.42;F724.6
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【Citations】
Chinese Journal Full-text Database 3 Hits
1 WANG Hong-liang (Guangdong University of Foreign Studies, Guangzhou 510600, China);Conflicts and Countermeasures of International Tax Jurisdiction in Transnational E-commerce[J];International Economics and Trade Research;2007-09
2 ;E.Commerce and International Tax Juriscliction[J];Journal of Xhanxi Institute of Economic Managment;2001-02
3 Bu Wei Wei Ren Wei Wei;Cross nation electronic business's impact on international tax regulation[J];Special Zone Economy;2006-07
【Co-citations】
Chinese Journal Full-text Database 4 Hits
1 WANG Yan -yan 1 WANG Shu -rong 2 (1.School of Economics,Anhui University,Hefei,230039,Anhui;2.Anhui Bureau of Broadcast Film Television,Hefei,230031,Anhui );Impact of E-Commerce on Chinese Tax C ollecting and Solutions to It[J];Journal of Anhui Agricultural University;2003-04
2 LIAO Xi-lin;Actuality and Harmony of China-Asean E-commerce[J];Innovation;2008-02
3 LIAN Yi-fei,HONG Dan-dan(Shihezi University,Shihezi Xinjiang 832003,China);Research on the Strategy of E-commercial Taxation in China[J];Science Technology and Industry;2010-02
4 LIU Hui1, LIU Fang-zhi1, LIU Song-ying2, GE Hai-kun3 (1. The Central University of Finance and Economics, Beijing 100081;2.Hebei Software Institute;3. Baoding PascaliNetwork Ltd., Baoding 071000, China);Challenges and Solutions on Tax Brought by Electronic Commerce[J];Journal of Hebei Engineering Vocational College;2004-03
【Secondary Citations】
Chinese Journal Full-text Database 3 Hits
1 BAO Guan-ming (Journal House,Hangzhou University of Commerce,Hangzhou 310035,China);The problems and countermeasures of tax collection and investigation under the environment of E-Business[J];East China Economic Management;2004-01
2 LOU Jia - rong (Zhejiang University, Zhejiang Hangzhou 310028, China);Discussion of taxation regulations in electronic commerce[J];Journal of Harbin Institute of Technology(Social Sciences Edition);2002-03
3 LIAO Yixin;On the Concept of Permanent Establishment Applicable to the Context of E-Commerce[J];Journal of Xiamen University;2003-04
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