RETRACTED ARTICLE: Tax administration in e-commerce: Base on B2C and C2C
- 管理学院－已发表论文 
In this paper, we explored taxation avoidance of e-commerce in China. The results suggest that, Chinese companies often avoid VAT in C2C e-business by concealing sales. We also analyzed income tax planning in e-commerce and we found that firms can take advantage of the lag in "conception of resident taxpayer" when making income tax planning. At last, some policy implications about the tax administration are provided for Chinese tax authority. ? 2011 IEEE.