E-Commerce Taxation in China

Journal of Chinese Tax and Policy, Vol. 3, No. 1, pp. 10, February 2013

17 Pages Posted: 29 Sep 2013

See all articles by Rifat Azam

Rifat Azam

Harry Radzyner School of Law, Interdisciplinary Center Herzliya

Date Written: February 26, 2013

Abstract

The rapid growth of e-commerce in Chinese markets has presented great challenges to the Chinese tax system. In response, China started by applying the existing tax rules on income and value added to e-commerce but potential tax revenues were lost in this approach. Gradually, China is introducing special tax norms on e-commerce to close the gap. At the same time, there has been great progress in using technology in the administration of the tax system in different developed countries and the OECD guidelines and experience on the application of the permanent establishment rule to e-commerce provide a guiding taxation framework, both of which could potentially contribute greatly to the application of the Chinese Establishment or Site rule to e-commerce. In studying and evaluating these rules and creating its own, China could gain from the theoretical and analytical analysis of the issue and responses, as researched by the rich academic literature.

Keywords: e-commerce, China, tax system, tax rules, OECD

JEL Classification: D6, H2, K34, M4

Suggested Citation

Azam, Rifat, E-Commerce Taxation in China (February 26, 2013). Journal of Chinese Tax and Policy, Vol. 3, No. 1, pp. 10, February 2013, Available at SSRN: https://ssrn.com/abstract=2332591

Rifat Azam (Contact Author)

Harry Radzyner School of Law, Interdisciplinary Center Herzliya ( email )

P.O. Box 167
Herzliya, 46150
Israel
972-9-9527948 (Phone)

HOME PAGE: http://portal.idc.ac.il/faculty/en/pages/profile.aspx?username=razam

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
503
Abstract Views
1,603
rank
69,022
PlumX Metrics