Skip to main content
Springer Nature Link
Log in

Research on China’s Mobile Commerce Value Added Tax Under DEPA

  • Conference paper
  • First Online:
HCI International 2022 – Late Breaking Papers: HCI for Today's Community and Economy (HCII 2022)

Part of the book series: Lecture Notes in Computer Science ((LNCS,volume 13520))

Included in the following conference series:

  • 1422 Accesses

Abstract

With the rapid development of modern information technologies such as big data, artificial intelligence and 5 g, global digitization will be an inevitable trend in the future. It can be seen that the situation of digital trade is irreversible, and only compliance can survive, which has an energy that can not be underestimated for the future economic growth of the country. Depa was born in June 2020, and many countries are interested in it, as is China. In early November this year, China officially applied for the “group”. By analyzing the characteristics and current situation of depa, this paper analyzes that China’s accession to depa will have a significant impact on China’s future economic development, then analyzes and summarizes the current value-added tax system for mobile commerce in OECD and EU, and then proposes to establish a rapid value-added tax information automatic exchange platform, focus on tax exemption and tax refund with retention, building a tax credit system and other measures to strengthen the collection of value-added tax.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution

Subscribe and save

Springer+ Basic
€34.99 /Month
  • Get 10 units per month
  • Download Article/Chapter or eBook
  • 1 Unit = 1 Article or 1 Chapter
  • Cancel anytime
Subscribe now

Buy Now

Chapter
EUR 29.95
Price includes VAT (Germany)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
EUR 67.40
Price includes VAT (Germany)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Softcover Book
EUR 85.59
Price includes VAT (Germany)
  • Compact, lightweight edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

') var buybox = document.querySelector("[data-id=id_"+ timestamp +"]").parentNode var buyingOptions = buybox.querySelectorAll(".buying-option") ;[].slice.call(buyingOptions).forEach(initCollapsibles) var buyboxMaxSingleColumnWidth = 480 function initCollapsibles(subscription, index) { var toggle = subscription.querySelector(".buying-option-price") subscription.classList.remove("expanded") var form = subscription.querySelector(".buying-option-form") var priceInfo = subscription.querySelector(".price-info") var buyingOption = toggle.parentElement if (toggle && form && priceInfo) { toggle.setAttribute("role", "button") toggle.setAttribute("tabindex", "0") toggle.addEventListener("click", function (event) { var expandedBuyingOptions = buybox.querySelectorAll(".buying-option.expanded") var buyboxWidth = buybox.offsetWidth ;[].slice.call(expandedBuyingOptions).forEach(function(option) { if (buyboxWidth buyboxMaxSingleColumnWidth) { toggle.click() } else { if (index === 0) { toggle.click() } else { toggle.setAttribute("aria-expanded", "false") form.hidden = "hidden" priceInfo.hidden = "hidden" } } }) } initialStateOpen() if (window.buyboxInitialised) return window.buyboxInitialised = true initKeyControls() })()

Institutional subscriptions

Similar content being viewed by others

References

  1. Einav, L., Knoepfle, D.T., Levin, J., et al.: Sales taxes and internet commerce. Soc. Sci. Electron. Publ. 104(1), 1–26 (2014)

    Google Scholar 

  2. Jones, R., Basu, S.: Taxation of electronic commerce: a developing problem. Int. Rev. Law Comput. Technol. 16(1), 35–51 (2002)

    Article  Google Scholar 

  3. Lv, G., Chen, W., Chen, X., Ghannouchi, F.M., Feng, Z.: A fully integrated 47.6% fractional bandwidth GaN MMIC distributed efficient power amplifier with modified input matching and power splitting network. IEEE Trans. Microw. Theory Techniq. 69(6), 3132–3145 (2021). https://doi.org/10.1109/tmtt.2021.3067034

    Article  Google Scholar 

  4. OECD: International VAT/GST Guidelines, p. 2017. OECD Publishing, Paris (2017)

    Book  Google Scholar 

  5. Cai, W.: Comparison of China’s value-added tax system with Britain, France, Germany and Japan. Mall Moderniz. 19, 214–215 (2016). https://doi.org/10.14013/j.cnki.scxdh.2016.19.131. (蔡文莹.我国增值税制与英国, 法国, 德国, 日本的比较. 商场现代化. 19, 214–215 (2016). https://doi.org/10.14013/j.cnki.scxdh.2016.19.131)

  6. Gong, T.: The dilemma and outlet of value-added tax taxation for cross-border B2C digital transactions -- a review of the policy recommendations of the OECD international value-added tax guide. Int. Tax: 2021–2025. https://doi.org/10.19376/j.cnki.cn10-1142/f.2021.03.004. (宫廷.跨境B2C数字化交易增值税课税的困境与出路——对OECD《国际增值税指南》政策建议的检思. 国际税收 3, 25–35 (2021). https://doi.org/10.19376/j.cnki.cn10-1142/f.2021.03.004)

  7. Ma, X.: Research on cross-border service value-added tax policies in some countries. Int. Tax. 5, 58–63 (2018). https://doi.org/10.19376/j.cnki.cn10-1142/f.2018.05.013. (马晓鸣.部分国家跨境服务增值税政策研究. 国际税收 5, 58–63 (2018). https://doi.org/10.19376/j.cnki.cn10-1142/f.2018.05.013)

  8. Sun, X.: Depa and global digital economic governance. China Financ. 23, 79–80 (2021) (孙晓.DEPA与全球数字经济治理. 中国金融 23, 79–80 (2021))

    Google Scholar 

  9. Zhou, M.: China’s accession to depa: promoting global digital economy innovation cooperation. World Knowl. 22, 62–63 (2021). (周密.中国加入DEPA:推动全球数字经济创新合作. 世界知识 22, 62–63 (2021)

    Google Scholar 

  10. Wu, D.: On the tax development of China’s digital economy from the EU e-commerce value-added tax scheme. China Financ. 18, 28–30 (2019). https://doi.org/10.14115/j.cnki.zgcz.2019.18.008 (吴东明.从欧盟电子商务增值税方案看我国数字经济税收发展. 中国财政 18, 28–30 (2019). https://doi.org/10.14115/j.cnki.zgcz.2019.18.008)

  11. Guan, Y., Wu, J., Jia, C.: Value added tax system and characteristics of OECD countries and Its Enlightenment to China. Friends Account. 1, 62–66 (2018). (管永昊,吴佳敏,贾昌峰.OECD国家增值税制度, 特点及对我国的启示. 会计之友 1, 62–66 (2018))

    Google Scholar 

  12. He, F.: Discussion on international taxation under the environment of e-commerce. Contemp. Financ. Econ. 11, 28–29 (2002). (何飞云. 电子商务环境下的国际税收问题探讨. 当代财经 11, 28–29 (2002))

    Google Scholar 

  13. Ma, X.: Problems and countermeasures of e-commerce development from the perspective of tax law. People’s Forum A12, 74–76 (2015). (马秀玲. 从税法角度看电子商务发展问题及对策. 人民论坛 A12, 74–76 (2015))

    Google Scholar 

  14. Wang, H.: EU promotes Taxation on digital economy and its impact on China. Macroecon. Manag. 415(7), 88–94 (2018). https://doi.org/10.19709/j.cnki.11-3199/f.2018.07.017. (王灏晨. 欧盟推动对数字经济征税及对我国的影响. 宏观经济管理, 415(7), 88–94 (2018). https://doi.org/10.19709/j.cnki.11-3199/f.2018.07.017)

Download references

Author information

Authors and Affiliations

  1. Jilin University, Jilin, China

    Hanhan Han & Peiyan Zhou

Authors
  1. Hanhan Han
    View author publications

    Search author on:PubMed Google Scholar

  2. Peiyan Zhou
    View author publications

    Search author on:PubMed Google Scholar

Corresponding author

Correspondence to Hanhan Han .

Editor information

Editors and Affiliations

  1. Eindhoven University of Technology, Eindhoven, The Netherlands

    Matthias Rauterberg

  2. City University of Hong Kong, Kowloon Tong, Kowloon, Hong Kong

    Fiona Fui-Hoon Nah

  3. City University of Hong Kong, Kowloon Tong, Kowloon, Hong Kong

    Keng Siau

  4. Technische Universität Ilmenau, Ilmenau, Germany

    Heidi Krömker

  5. University of West Florida, Pensacola, FL, USA

    June Wei

  6. University of Central Florida, Orlando, FL, USA

    Gavriel Salvendy

Rights and permissions

Reprints and permissions

Copyright information

© 2022 Springer Nature Switzerland AG

About this paper

Check for updates. Verify currency and authenticity via CrossMark

Cite this paper

Han, H., Zhou, P. (2022). Research on China’s Mobile Commerce Value Added Tax Under DEPA. In: Rauterberg, M., Fui-Hoon Nah, F., Siau, K., Krömker, H., Wei, J., Salvendy, G. (eds) HCI International 2022 – Late Breaking Papers: HCI for Today's Community and Economy. HCII 2022. Lecture Notes in Computer Science, vol 13520. Springer, Cham. https://doi.org/10.1007/978-3-031-18158-0_11

Download citation

  • DOI: https://doi.org/10.1007/978-3-031-18158-0_11

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-031-18157-3

  • Online ISBN: 978-3-031-18158-0

  • eBook Packages: Computer ScienceComputer Science (R0)

Publish with us

Policies and ethics