Study on Tax Collection and Management of E-commerce in China

DOI

10.2991/icesame-17.2017.171How to use a DOI?

Keywords

E-commerce, Tax Collection, Management Trend

Abstract

As a new business model, e-commerce has not only changed the way of people's consumption, changed the business model, promoted economic growth, brought potential tax resources to all countries, and provided challenges to tax collection and management. E-commerce transaction scope of globalization, electronic means of payment, online business virtualization and other characteristics of the existing tax collection and management model does not meet the development of e-commerce. Chinese e-commerce in the last century began to develop in the 1990s, in the development of e-commerce scale, far less developed countries. Based on the analysis of the current situation of e - commerce tax collection and management in China, this paper puts forward the policy measures to improve the tax collection and management of e - commerce in China.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Pang Zhu
PY  - 2017/06
DA  - 2017/06
TI  - Study on Tax Collection and Management of E-commerce in China
BT  - Proceedings of the 2017 2nd International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2017)
PB  - Atlantis Press
SP  - 802
EP  - 805
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesame-17.2017.171
DO  - 10.2991/icesame-17.2017.171
ID  - Zhu2017/06
ER  -