원문정보
초록
영어
With the E-commerce as representative, the new commercial civilization is calling for the civilization of tax, and that tax-paying is the cost of civilized society. At present, the marketing on-line is highly covert which has been the difficulty of tax collection. From the game perspective, the author analyzed and verified theoretically that the tax-payer may choose to conceal the revenue in the E-commerce and it exist “optimal probability of concealing incomes”. Though the tax authority checks and manages according to "optimal probability", some tax-payers still choose to evade a tax. It can clearly be seen in the “lacking of honest tax-paying” environment, we should constantly perfect current self-reporting system, make a further refined management, optimize tax services and necessary tax inspection as a supplement.
목차
1. Introduction
2. E-commerce on Tax Collection and New Challenges
2.1. Non-store Operations Lead to Can’t Be timely and Accurate Tax Registration
2.2. The Direct Model Makes More Subtle Sources of Revenue
2.3. Transaction link dispersion makes tax jurisdiction conflict
2.4. Electronic Payment Makes the Capital Flow Monitoring Absence
2.5. Product Intangibility is Difficult to Determine the Specific Taxes
2.6. Information Technology Makes the Management and Service Levels Improved
2.7. Network Cross-border Transactions Complicate the Definition of Tax Jurisdiction
2.8. E-commerce Make Use of International Tax Avoidance Internet Easier
3. Game Analysis on Taxation of E-commerce
3.1. The Basic Assumptions
3.2. Model
4. The Basic Conclusions
References