This study aims to identify the current situation and problems of environmental information statement for major four home appliances （refrigerators, washing machines, air conditioners and television receivers） sold ...This study aims to identify the current situation and problems of environmental information statement for major four home appliances （refrigerators, washing machines, air conditioners and television receivers） sold at online stores in Japan, and then to suggest how to improve the situation, through a questionnaire survey conducted among businesses that operate online stores and online malls with multiple online stores. The findings of this study are summarized into the following two points： （l） It is found out that environmental information statement for the home appliances at online stores has four problems： （i） less information on ＂three Rs （reduce, reuse and recycle）＂ and ＂chemical substances＂ than the one on ＂energy conservation＂; （ii） cost for providing environmental information statement; （iii） issues associated with a label and mark placement; （iv） issues associated with energy conservation statement. （2） Improvements are suggested for each of the four problems listed above, and shown are （i） the effectiveness of, and need to promote, a label and mark placement; （ii） cost burden on buyers; （iii） need of active efforts made by businesses and of dissemination of legal regulations to businesses.展开更多
In recent years, although tax collection of B2B and B2C these two kinds of electronic commerce has been gradually realized and improved ,the tax collection and management problem of C2C online stores has not been reso...In recent years, although tax collection of B2B and B2C these two kinds of electronic commerce has been gradually realized and improved ,the tax collection and management problem of C2C online stores has not been resolved. With the growing scale of the development of C2C online stores, it is imperative to tax on these stores, which is only a matter of time. Market characteristics of different industries are discrepant. which determines that the impact of taxation on the development of the C2C online stores is bound to exist industry differences. Therefore, by comparing traditional retail industry and local life service industry, this article analyzes the impact of taxation on C2C online stores in this category from the taxpayer＇s point of view, and puts forward reasonable suggestions and countermeasures for the industry development and transformation of the C2C online stores which are subject to a more serious tax effect.展开更多
文摘This study aims to identify the current situation and problems of environmental information statement for major four home appliances （refrigerators, washing machines, air conditioners and television receivers） sold at online stores in Japan, and then to suggest how to improve the situation, through a questionnaire survey conducted among businesses that operate online stores and online malls with multiple online stores. The findings of this study are summarized into the following two points： （l） It is found out that environmental information statement for the home appliances at online stores has four problems： （i） less information on ＂three Rs （reduce, reuse and recycle）＂ and ＂chemical substances＂ than the one on ＂energy conservation＂; （ii） cost for providing environmental information statement; （iii） issues associated with a label and mark placement; （iv） issues associated with energy conservation statement. （2） Improvements are suggested for each of the four problems listed above, and shown are （i） the effectiveness of, and need to promote, a label and mark placement; （ii） cost burden on buyers; （iii） need of active efforts made by businesses and of dissemination of legal regulations to businesses.
文摘In recent years, although tax collection of B2B and B2C these two kinds of electronic commerce has been gradually realized and improved ,the tax collection and management problem of C2C online stores has not been resolved. With the growing scale of the development of C2C online stores, it is imperative to tax on these stores, which is only a matter of time. Market characteristics of different industries are discrepant. which determines that the impact of taxation on the development of the C2C online stores is bound to exist industry differences. Therefore, by comparing traditional retail industry and local life service industry, this article analyzes the impact of taxation on C2C online stores in this category from the taxpayer＇s point of view, and puts forward reasonable suggestions and countermeasures for the industry development and transformation of the C2C online stores which are subject to a more serious tax effect.
