Abstract
Mobile commerce has become a new trend in e-commerce in recent years and a new engine of economic growth in the digital economy. However, the rapid development of this new business activity has brought about a series of tax problems while promoting economic growth. Firstly, this paper analyzes whether China’s current VAT-related regulations can adapt to the mobile commerce environment. Secondly, it sorts out the relevant measures of the international society on the digital economy and e-commerce environment, and analyzes the reasons for taking these measures. Finally, appropriate recommendations of Chinese mobile commerce VAT legislation are proposed in consideration of China’s specific national conditions, national interests and characteristics of mobile commerce.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Ballard, C.L., Lee, J.: Internet purchases, cross-border Shopping, and sales taxes. Nat. Tax J. 60(4), 711–725 (2007)
Einav, L., Knoepfle, D.T., Levin, J., et al.: Sales taxes and internet commerce. Soc. Sci. Electron. Publishing 104(1), 1–26 (2014)
Fox, W.F., Luna, L.A., Murray, M.N.: The SSTP and technology: implications for the future of the sales tax. Nat. Tax J. 61(4), 823–841 (2008)
Hoopes, J.L., et al.: Does use tax evasion provide a competitive advantage to E-Tailers? Nat. Tax J. 69(1), 133–168 (2016). https://doi.org/10.17310/ntj.2016.1.05. EBSCOhost
Jones, R., Basu, S.: Taxation of electronic commerce: a developing problem. Int. Rev. Law Comput. Technol. 16(1), 35–51 (2002)
Meharia, P.: E-commerce and taxation: past, present and future. IUP J. Account. Res. Audit Pract. 11(4), 25–33 (2012)
OECD: Addressing the Tax Challenges of the Digital Economy, Action 1 - 2015 Final Report, OECD/G20 Base Erosion and Profit Shifting Project. OECD Publishing, Paris (2015). https://doi.org/10.1787/9789264241046-en
OECD: Additional Guidance on the Attribution of Profits to Permanent Establishments, BEPS Action 7 (2018).www.oecd.org/tax/beps/additional-guidance-attribution-of-profits-to-a-permanent-establishment-under-bepsaction7.htm
Redpath Esq, I.J., Redpath, E.M., Ryan, K.: Sales and use taxation in E-commerce: where we are and what needs to be done. J. Inf. Syst. Manage. 24(3), 239–245 (2007)
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2020 Springer Nature Switzerland AG
About this paper
Cite this paper
Ruan, Y., Li, W. (2020). Research on the Issues and Countermeasures of VAT Legislation for China Mobile Business Users. In: Salvendy, G., Wei, J. (eds) Design, Operation and Evaluation of Mobile Communications. HCII 2020. Lecture Notes in Computer Science(), vol 12216. Springer, Cham. https://doi.org/10.1007/978-3-030-50350-5_9
Download citation
DOI: https://doi.org/10.1007/978-3-030-50350-5_9
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-50349-9
Online ISBN: 978-3-030-50350-5
eBook Packages: Computer ScienceComputer Science (R0)