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E-Commerce Taxation in China

Journal of Chinese Tax and Policy

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Field Value
 
Title E-Commerce Taxation in China
 
Creator RIFAT, AZAM
 
Description The rapid growth of e-commerce in Chinese markets has presentedgreat challenges to the Chinese tax system. In response, China started byapplying the existing tax rules on income and value added to e-commercebut potential tax revenues were lost in this approach. Gradually, Chinais introducing special tax norms on e-commerce to close the gap. Atthe same time, there has been great progress in using technology in theadministration of the tax system in different developed countries and theOECD guidelines and experience on the application of the permanentestablishment rule to e-commerce provide a guiding taxation framework,both of which could potentially contribute greatly to the application ofthe Chinese Establishment or Site rule to e-commerce. In studying andevaluating these rules and creating its own, China could gain from thetheoretical and analytical analysis of the issue and responses, as researchedby the rich academic literature.
 
Publisher Journal of Chinese Tax and Policy
 
Contributor —
 
Date 2018-05-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/msword
 
Identifier https://openjournals.library.sydney.edu.au/index.php/JCTP/article/view/12727
 
Source Journal of Chinese Tax and Policy; Vol 3, No 1 (2013): Chinese Tax and Policy 4
1839-065X
2205-2550
 
Language eng
 
Relation https://openjournals.library.sydney.edu.au/index.php/JCTP/article/view/12727/11659
 
Rights Copyright (c) 2018 AZAM RIFAT