An Analysis of C2C E-commerce Taxation in China

作者：Xu Min^*; Yang Luming

来源：2nd International Symposium on Intelligent Information Technology Application, 2008-12-21 to 2008-12-22.

DOI：10.1109/IITA.Workshops.2008.50

With the popularity of Internet applications, e-commerce has been rapidly developed. And e-commerce issues related to taxation has been widely concerned around the world. This paper analyses the need for C2C e-commerce transactions taxation in China and the problems contained in C2C e-commerce taxation. A frameworkfor C2C e-commerce taxation based on fund flow is given. This may provide some ideas and methods to C2C e-commerce taxation.

• 出版日期2008
• 单位云南大学