Taxation and E-commerce: Do they avoid e-commerce tax in China?

被引：0
|
作者：
Li, Cheng [1 ]
机构：
[1] Xiamen Univ, Sch Management, Xiamen, Peoples R China
来源：
ICPOM2008: PROCEEDINGS OF 2008 INTERNATIONAL CONFERENCE OF PRODUCTION AND OPERATION MANAGEMENT, VOLUMES 1-3 | 2008年
关键词：
e-commerce; tax avoidance; tax administration; VAT; income tax;
D O I：
暂无
中图分类号：
C93 [管理学]; O22 [运筹学];
学科分类号：
070105 ; 12 ; 1201 ; 1202 ; 120202 ;
摘要：
In this paper, we explored taxation avoidance of e-commerce in China. The results suggest that, Chinese companies often avoid VAT in C2C e-business by concealing sales. We also analyzed income tax planning in e-commerce and we found that firms can take advantage of the lag in "conception of resident taxpayer" when making income tax planning. At last, some policy implications about the tax administration are provided for Chinese tax authority.
引用
收藏
页码：57 / 59
页数：3
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