Taxation of e-commerce in China: applying US experience

DOI

10.2991/icsste-15.2015.177How to use a DOI?

Keywords

electronic commerce; taxation; business enterprises; China

Abstract

The study provides a detailed overview of the sales tax on e-commerce transactions in America since 1998. While after the issue of Market place Fairness Act in 2013, the American government would like to create fair market environment, which means collecting the same taxation same as the traditional retail industry. In China, electronic commerce enterprise is developing rapidly, E-commerce such as Taobao, poses a long-term threat to the tax systems as consumers prefer to purchase goods and services online while the current tax system has not cover the internet sales, which will reduce the states collection of tax. The study throws some suggestions on tax collections in China.

Copyright

© 2015, 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  - Chen Jing
PY  - 2015/04
DA  - 2015/04
TI  - Taxation of e-commerce in China: applying US experience
BT  - Proceedings of the 2015 International Conference on Social Science and Technology Education
PB  - Atlantis Press
SP  - 663
EP  - 665
SN  - 2352-5398
UR  - https://doi.org/10.2991/icsste-15.2015.177
DO  - 10.2991/icsste-15.2015.177
ID  - Jing2015/04
ER  -