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Interregional Value-Added Tax in the Era of E-Commerce:Tax Policy Design Based on Big Data from Online RetailingOA
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
School of Public Finance and Taxation,Central University of Finance and Economics,Beijing 100008,ChinaSchool of Management and Economics,The Chinese University of Hong Kong,Shenzhen 518172,ChinaSchool of Information,Central University of Finance and Economics,Beijing 100008,China
value-added taxe-commercedestination principleorigin principle
value-added taxe-commercedestination principleorigin principle
《社会系统计算科学（英文）》 2024 (1)
46-57,12
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).
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