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2020 | OriginalPaper | Chapter

Research on the Issues and Countermeasures of VAT Legislation for China Mobile Business Users

Authors : Yun Ruan, Wanyu Li

Published in: Design, Operation and Evaluation of Mobile Communications

Publisher: Springer International Publishing

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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.

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Title: Research on the Issues and Countermeasures of VAT Legislation for China Mobile Business Users
Authors: Yun Ruan
Wanyu Li
Publisher: Springer International Publishing
Book: Design, Operation and Evaluation of Mobile Communications
Print ISBN: 978-3-030-50349-9

Electronic ISBN: 978-3-030-50350-5

Copyright Year: 2020
DOI: https://doi.org/10.1007/978-3-030-50350-5_9

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