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- W1977076416 abstract "Along with the electronic commerce recent year’s swift development, this kind of emerging commercial shape has formed the huge impact on the traditional tax revenue system and the collection pattern. In terms of tax equity, fiscal revenue mobilization, or the healthy development of e-commerce industry, we should all be included as soon as possible tax jurisdiction. The building of a long-term tax consideration, we propose that e-commerce sales of goods by the material form of taxable value-added tax and business tax, respectively." @default.
- W1977076416 created "2016-06-24" @default.
- W1977076416 creator A5052964549 @default.
- W1977076416 date "2010-05-01" @default.
- W1977076416 modified "2023-09-27" @default.
- W1977076416 title "Explore Tax Issues Related to E-Commerce" @default.
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- W1977076416 doi "https://doi.org/10.1109/icee.2010.1012" @default.
- W1977076416 hasPublicationYear "2010" @default.
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