Proceedings of the 2015 International Conference on Social Science and Technology Education

Taxation of e-commerce in China: applying US experience

Authors
Chen Jing
Corresponding Author
Chen Jing
Available Online April 2015.
DOI
https://doi.org/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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Volume Title
Proceedings of the 2015 International Conference on Social Science and Technology Education
Series
Advances in Social Science, Education and Humanities Research
Publication Date
April 2015
ISBN
978-94-62520-60-8
ISSN
2352-5398
DOI
https://doi.org/10.2991/icsste-15.2015.177How to use a DOI?
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/).

Cite this article

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  - https://doi.org/10.2991/icsste-15.2015.177
ID  - Jing2015/04
ER  -