{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2025,3,26]],"date-time":"2025-03-26T04:03:04Z","timestamp":1742961784365,"version":"3.40.3"},"publisher-location":"Cham","reference-count":15,"publisher":"Springer Nature Switzerland","isbn-type":[{"type":"print","value":"9783031604867"},{"type":"electronic","value":"9783031604874"}],"license":[{"start":{"date-parts":[[2024,1,1]],"date-time":"2024-01-01T00:00:00Z","timestamp":1704067200000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"},{"start":{"date-parts":[[2024,1,1]],"date-time":"2024-01-01T00:00:00Z","timestamp":1704067200000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.springernature.com\/gp\/researchers\/text-and-data-mining"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2024]]},"DOI":"10.1007\/978-3-031-60487-4_9","type":"book-chapter","created":{"date-parts":[[2024,6,1]],"date-time":"2024-06-01T01:02:20Z","timestamp":1717203740000},"page":"106-118","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":0,"title":["Research on the Taxation of Mobile Commerce Digital Assets"],"prefix":"10.1007","author":[{"given":"Zhangxin","family":"Ma","sequence":"first","affiliation":[]},{"given":"Peiyan","family":"Zhou","sequence":"additional","affiliation":[]},{"given":"Na","family":"Fu","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2024,6,1]]},"reference":[{"key":"9_CR1","unstructured":"Digital Asset Monetary Network Inc. (OTC: DATI) Drives Innovation with Social Impact and Value Investing. M2 Presswire (2024)"},{"key":"9_CR2","unstructured":"Mohammad, Q.A., Hanan, A.: Digital assets should be included in advance care planning discussions for patients receiving palliative care. Evidence-Based Nurs. (2023)"},{"key":"9_CR3","doi-asserted-by":"crossref","unstructured":"Hanqing, J.: Research on the impact of digital asset management on broadcast media consumption patterns. Acad. J. Bus. Manag. 5(21) (2023)","DOI":"10.25236\/AJBM.2023.052110"},{"key":"9_CR4","doi-asserted-by":"crossref","unstructured":"Arjun, H.R., Wei, W., Ming, L., et al.: Blockchain-enabled digital asset tokenization for crowdsensing in environmental, social, and governance disclosure. Comput. Ind. Eng. 185 (2023)","DOI":"10.1016\/j.cie.2023.109664"},{"key":"9_CR5","doi-asserted-by":"crossref","unstructured":"Vien, G.T., Vo, H.M.T.: Digital assets in the context of the fourth industrial revolution, international integration, and Vietnamese law. Cogent Soc. Sci. 9(1) (2023)","DOI":"10.1080\/23311886.2023.2187010"},{"issue":"1","key":"9_CR6","doi-asserted-by":"crossref","first-page":"15","DOI":"10.69554\/PGJQ5722","volume":"7","author":"A Alma","year":"2023","unstructured":"Alma, A., Tracy, A., Gene, B., et al.: The case for self-regulation for the digital assets industry. J. Finan. Compliance 7(1), 15\u201334 (2023)","journal-title":"J. Finan. Compliance"},{"issue":"6","key":"9_CR7","doi-asserted-by":"publisher","first-page":"683","DOI":"10.1504\/IJMC.2021.118594","volume":"19","author":"P Zhou","year":"2021","unstructured":"Zhou, P., Wei, Q., Zhang, X., et al.: China\u2019s legislative challenges regarding income taxes on mobile commerce. Int. J. Mobile Commun. 19(6), 683\u2013707 (2021)","journal-title":"Int. J. Mobile Commun."},{"key":"9_CR8","doi-asserted-by":"crossref","unstructured":"Huang, X., Zhang, J.: Investigation on tax planning and risk prevention based on financial big data. Finan. Eng. Risk Manag. 6(7) (2023)","DOI":"10.23977\/ferm.2023.060709"},{"key":"9_CR9","doi-asserted-by":"crossref","unstructured":"Gong, L.: Study on tax governance of data assets in the context of digital economy. Int. J. Manag. Sci. Res. 6(6) (2023)","DOI":"10.53469\/ijomsr.2023.06(06).05"},{"key":"9_CR10","doi-asserted-by":"crossref","unstructured":"Chen, Y., Zhao, Y., Xie, W., et al.: An empirical study on core data asset identification in data governance. Big Data Cogn. Comput. 7(4) (2023)","DOI":"10.3390\/bdcc7040161"},{"key":"9_CR11","doi-asserted-by":"crossref","unstructured":"Zhang, Q.: An introduction to accounting recognition and measurement of data assets. Acad. J. Bus. Manag. 5(15) (2023)","DOI":"10.25236\/AJBM.2023.051521"},{"issue":"3","key":"9_CR12","first-page":"632","volume":"63","author":"C Wen","year":"2023","unstructured":"Wen, C., Wang, N., Fang, J., et al.: An integrated model of continued m-commerce applications usage. J. Comput. Inf. Syst. 63(3), 632\u2013647 (2023)","journal-title":"J. Comput. Inf. Syst."},{"key":"9_CR13","unstructured":"Yu, S., Kong, X., Wang, W.: Tax system choices for the development of digital economy: data use tax. Tax Res. (12), 39\u201343 (2023). (in Chinese)"},{"key":"9_CR14","doi-asserted-by":"crossref","unstructured":"Faizah, F.S., Solan, R.S., Ridzwan, M.Y., et al.: Impact of Google searches and social media on digital assets\u2019 volatility. Humanit. Soc. Sci. Commun. 10(1) (2023)","DOI":"10.1057\/s41599-023-02400-8"},{"key":"9_CR15","unstructured":"Chu, R.: Data resource tax: a systematic investigation of a legislative model of data tax. Tax Res. (09), 66\u201372 (2023). (in Chinese)"}],"container-title":["Lecture Notes in Computer Science","Human-Centered Design, Operation and Evaluation of Mobile Communications"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/978-3-031-60487-4_9","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,11,20]],"date-time":"2024-11-20T22:28:10Z","timestamp":1732141690000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/978-3-031-60487-4_9"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024]]},"ISBN":["9783031604867","9783031604874"],"references-count":15,"URL":"https:\/\/doi.org\/10.1007\/978-3-031-60487-4_9","relation":{},"ISSN":["0302-9743","1611-3349"],"issn-type":[{"type":"print","value":"0302-9743"},{"type":"electronic","value":"1611-3349"}],"subject":[],"published":{"date-parts":[[2024]]},"assertion":[{"value":"1 June 2024","order":1,"name":"first_online","label":"First Online","group":{"name":"ChapterHistory","label":"Chapter History"}},{"value":"HCII","order":1,"name":"conference_acronym","label":"Conference Acronym","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"International Conference on Human-Computer Interaction","order":2,"name":"conference_name","label":"Conference Name","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"Washington DC","order":3,"name":"conference_city","label":"Conference City","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"USA","order":4,"name":"conference_country","label":"Conference Country","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"2024","order":5,"name":"conference_year","label":"Conference Year","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"29 June 2024","order":7,"name":"conference_start_date","label":"Conference Start Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"4 July 2024","order":8,"name":"conference_end_date","label":"Conference End Date","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"26","order":9,"name":"conference_number","label":"Conference Number","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"hcii2024","order":10,"name":"conference_id","label":"Conference ID","group":{"name":"ConferenceInfo","label":"Conference Information"}},{"value":"https:\/\/2024.hci.international\/","order":11,"name":"conference_url","label":"Conference URL","group":{"name":"ConferenceInfo","label":"Conference Information"}}]}}