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| Electronic Project of Taxation Based on EC Under Single Nation | |
| 引用本文： | WANGTao ZENGXiao－ping. Electronic Project of Taxation Based on EC Under Single Nation[J]. 系统科学与系统工程学报(英文版), 2002, 11(2): 169-173 |
| 作者姓名： | WANGTao ZENGXiao－ping |
| 作者单位： | WANG Tao，ZENG Xiao-pingCollege of Management，Huazhong University of Science and Technology，Wuhan 430074，China |
| 基金项目： | This project is supported by the Research Item of HUST 2001 (Z44) |
| 摘 要： | Because of no real location and its virtual interaction, the information flow, the cash flow and the logistic flow of EC (Electronic Commerce) are to be separated individually. So the traditional taxation based on those three flows is challenged. Under this condition, this paper researches how to levy taxes on EC through internet using internet technology. As to simplify the model. it relates under a single nation. But it will also give some measures about the international trades. |
| 关 键 词： | 电子贸易 税收 因特网 |
Electronic Project of Taxation Based on EC Under Single Nation |
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| WANG Tao,ZENG Xiao-ping. Electronic Project of Taxation Based on EC Under Single Nation[J]. Journal of Systems Science and Systems Engineering, 2002, 11(2): 169-173 | |
| Authors: | WANG Tao ZENG Xiao-ping |
| Affiliation: | College of Management, Huazhong University of Science and Technology, Wuhan 430074, China |
| Abstract: | Because of no real location and its virtual interaction, the information flow, the cash flow and the logistic flow of EC (Electronic Commerce) are to be separated individually. So the traditional taxation based on those three flows is challenged. Under this condition, this paper researches how to levy taxes on EC through internet using internet technology. As to simplify the model. it relates under a single nation. But it will also give some measures about the international trades. |
| Keywords: | Electronic Commerce taxation |
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