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Countermeasure Research on Strengthening the Tax Administration of Network Trade

In: The 19th International Conference on Industrial Engineering and Engineering Management

Author

Listed:
  • Wen-yi Dong

    (Shandong University (Weihai))

  • Yang-fan Zhang

    (Shandong University (Weihai))

Abstract

Along with the electronic commerce growing rapidly, we attach great importance to tax administration of network trade. It is important to ensure the healthy development of China’s network trade by figuring out why the tax problems occur and making clear the countermeasures to solve them. Due to its characteristics, such as virtualization, paperless certificates, concealed and easy-to-modify data and borderless transaction scope, there is a more serious and complex information asymmetry problem compared with the traditional trade, these are the roots of all tax problems of network trade. Therefore, this article believes that using a new type of intermediary, namely the cybermediary in network trade, can make taxation information sharing possible, and thereby further settle the tax problems in network trade.

Suggested Citation

  • Wen-yi Dong & Yang-fan Zhang, 2013. "Countermeasure Research on Strengthening the Tax Administration of Network Trade," Springer Books, in: Ershi Qi & Jiang Shen & Runliang Dou (ed.), The 19th International Conference on Industrial Engineering and Engineering Management, edition 127, chapter 0, pages 949-958, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-38427-1_100
    DOI: 10.1007/978-3-642-38427-1_100
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