The Establishment of the Tax System under the E-commerce Environment

被引：0
|
作者：
Yang, Lu-ming [1 ]
Li, Xiaolin [2 ]
Jian, Liang [1 ]
机构：
[1] Yunnan Univ, Business Management Sch, Kunming 650091, Peoples R China
[2] Foreign Affairs & Utilizat Foreign Funds Off, Yunnan Agr Dept, Yunnan 650000, Peoples R China
来源：
2008 INTERNATIONAL SEMINAR ON FUTURE INFORMATION TECHNOLOGY AND MANAGEMENT ENGINEERING, PROCEEDINGS | 2008年
关键词：
D O I：
10.1109/FITME.2008.18
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The appearance of e-commerce has changed the present business model. At the same time, it has challenged the tax system and the taxation mode in china nowadays. Focusing on the tax problems resulting from e-commerce, the paper starts from the characteristics of the network and e-commerce to establish the network business model that brings into the tax system the ISP and bank departments which are correlated with e-commerce trade. It also puts forward the feasibility of the BIT Tax execution and significance of perfecting e-declaration tax system, providing evidence for the perfection of the tax system under e-commerce.
引用
收藏
页码：128 / +
页数：2
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