Abstract
The virtual nature of the transaction object, the borderless scope of the transaction and the asymmetry of the transaction information under the mobile commerce transaction model have certain impact on the original VAT collection and administration system in China. By comparing the VAT systems of the OECD, the EU and other countries, and taking into account the actual economic development of China, this paper explores the problems of VAT collection and administration in China. The issue of VAT collection efficiency in China is explored in terms of clarifying the determination criteria, building a new collection model, taking advantage of big data and improving tax compliance.
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Zhou, P., Lin, X. (2021). Investigating Issues Related to VAT Collection and Management in Chinese Mobile Commerce. In: Salvendy, G., Wei, J. (eds) Design, Operation and Evaluation of Mobile Communications. HCII 2021. Lecture Notes in Computer Science(), vol 12796. Springer, Cham. https://doi.org/10.1007/978-3-030-77025-9_14
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DOI: https://doi.org/10.1007/978-3-030-77025-9_14
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