Global S&T Development Trend Analysis Platform of Resources and Environment
DOI | 10.22617/BRF190151-2 |
Taxation Challenges in a Digital Economy—The Case of the People’s Republic of China | |
[unavailable] | |
2019-05-28 | |
出版年 | 2019 |
语种 | 英语 |
国家 | 国际 |
领域 | 气候变化 |
英文摘要 |
This brief summarizes taxation challenges facing countries in the context of the global digital economy and explores potential responses, with a focus on the People’s Republic of China (PRC). The digital economy is growing rapidly across the globe and, among developing countries, the PRC is a leader. Despite its promise, the global digital economy also poses many challenges, including tax base erosion and profit shifting. The brief looks at initial efforts by the PRC to address these challenges and proposes the next steps. It recommends that the country continues to participate in the international taxation forum, adopt unilateral measures, improve its tax registration system, and strengthen its tax administration capacity. |
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来源平台 | Asian Development Bank |
引用统计 | |
文献类型 | 科技报告 |
条目标识符 | http://119.78.100.173/C666/handle/2XK7JSWQ/237737 |
专题 | 气候变化 |
推荐引用方式 GB/T 7714 | [unavailable]. Taxation Challenges in a Digital Economy—The Case of the People’s Republic of China,2019. |
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文件名称/大小 | 文献类型 | 版本类型 | 开放类型 | 使用许可 | ||
adb-brief-108-taxati(474KB) | 科技报告 | 开放获取 | CC BY-NC-SA | 浏览 下载 |
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