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Interregional Value-Added Tax in the Era of E-Commerce:Tax Policy Design Based on Big Data from Online Retailing

Yu Chen Luwei Xiang Hu Yang

社会系统计算科学（英文）2024，Vol.5Issue(1)：46-57,12.

社会系统计算科学（英文）2024，Vol.5Issue(1)：46-57,12.DOI:10.23919/JSC.2024.0006

Interregional Value-Added Tax in the Era of E-Commerce:Tax Policy Design Based on Big Data from Online Retailing

Yu Chen ¹Luwei Xiang ²Hu Yang³

作者信息

1. School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 100008,China
2. School of Management and Economics,The Chinese University of Hong Kong,Shenzhen 518172,China
3. School of Information,Central University of Finance and Economics,Beijing 100008,China
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摘要

关键词

value-added tax/e-commerce/destination principle/origin principle

Key words

value-added tax/e-commerce/destination principle/origin principle

引用本文复制引用

Yu Chen,Luwei Xiang,Hu Yang..Interregional Value-Added Tax in the Era of E-Commerce:Tax Policy Design Based on Big Data from Online Retailing[J].社会系统计算科学（英文）,2024,5(1):46-57,12.

基金项目

This work was supported by the National Social Science Fund for Post-Funding Projects of China(No.22FGLB056),Program for Innovation Research in Central University of Finance and Economics,and National Statistical Science Foundation of China(No.2023LY078). （No.22FGLB056）

社会系统计算科学（英文）

ISSN：2688-5255

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