Countermeasure Research on Strengthening the Tax Administration of Network Trade

Wen-yi Dong () and Yang-fan Zhang
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Wen-yi Dong: Shandong University (Weihai)
Yang-fan Zhang: Shandong University (Weihai)

Chapter Chapter 100 in The 19th International Conference on Industrial Engineering and Engineering Management, 2013, pp 949-958 from Springer

Abstract: 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.

Keywords: Cybermediary; Information asymmetry; Information sharing; Network trade (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-38427-1_100

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DOI: 10.1007/978-3-642-38427-1_100

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