{"id":"https://openalex.org/W4399266979","doi":"https://doi.org/10.1007/978-3-031-60487-4_9","title":"Research on the Taxation of Mobile Commerce Digital Assets","display_name":"Research on the Taxation of Mobile Commerce Digital Assets","publication_year":2024,"publication_date":"2024-01-01","ids":{"openalex":"https://openalex.org/W4399266979","doi":"https://doi.org/10.1007/978-3-031-60487-4_9"},"language":"en","primary_location":{"id":"doi:10.1007/978-3-031-60487-4_9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-60487-4_9","pdf_url":null,"source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5098977292","display_name":"Zhangxin Ma","orcid":null},"institutions":[{"id":"https://openalex.org/I194450716","display_name":"Jilin University","ror":"https://ror.org/00js3aw79","country_code":"CN","type":"education","lineage":["https://openalex.org/I194450716"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Zhangxin Ma","raw_affiliation_strings":["Jilin University, 2699 Qianjin Street, Changchun, Jilin, China"],"affiliations":[{"raw_affiliation_string":"Jilin University, 2699 Qianjin Street, Changchun, Jilin, China","institution_ids":["https://openalex.org/I194450716"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5062865134","display_name":"Peiyan Zhou","orcid":null},"institutions":[{"id":"https://openalex.org/I194450716","display_name":"Jilin University","ror":"https://ror.org/00js3aw79","country_code":"CN","type":"education","lineage":["https://openalex.org/I194450716"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Peiyan Zhou","raw_affiliation_strings":["Jilin University, 2699 Qianjin Street, Changchun, Jilin, China"],"affiliations":[{"raw_affiliation_string":"Jilin University, 2699 Qianjin Street, Changchun, Jilin, China","institution_ids":["https://openalex.org/I194450716"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083894900","display_name":"Na Fu","orcid":"https://orcid.org/0000-0003-2507-0585"},"institutions":[{"id":"https://openalex.org/I194450716","display_name":"Jilin University","ror":"https://ror.org/00js3aw79","country_code":"CN","type":"education","lineage":["https://openalex.org/I194450716"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Na Fu","raw_affiliation_strings":["Jilin University, 2699 Qianjin Street, Changchun, Jilin, China"],"affiliations":[{"raw_affiliation_string":"Jilin University, 2699 Qianjin Street, Changchun, Jilin, China","institution_ids":["https://openalex.org/I194450716"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5098977292"],"corresponding_institution_ids":["https://openalex.org/I194450716"],"apc_list":{"value":5000,"currency":"EUR","value_usd":5392},"apc_paid":null,"fwci":1.0492,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.75588826,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"106","last_page":"118"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.9398999810218811,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11995","display_name":"FinTech, Crowdfunding, Digital Finance","score":0.9398999810218811,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.8180500864982605},{"id":"https://openalex.org/keywords/mobile-commerce","display_name":"Mobile commerce","score":0.5763785243034363},{"id":"https://openalex.org/keywords/world-wide-web","display_name":"World Wide Web","score":0.26534825563430786}],"concepts":[{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.8180500864982605},{"id":"https://openalex.org/C197378717","wikidata":"https://www.wikidata.org/wiki/Q1154408","display_name":"Mobile commerce","level":2,"score":0.5763785243034363},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.26534825563430786}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1007/978-3-031-60487-4_9","is_oa":false,"landing_page_url":"https://doi.org/10.1007/978-3-031-60487-4_9","pdf_url":null,"source":{"id":"https://openalex.org/S106296714","display_name":"Lecture notes in computer science","issn_l":"0302-9743","issn":["0302-9743","1611-3349"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Lecture Notes in Computer Science","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Decent work and economic growth","score":0.6000000238418579,"id":"https://metadata.un.org/sdg/8"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W4255173583","https://openalex.org/W4283584936","https://openalex.org/W4323538743","https://openalex.org/W4385385014","https://openalex.org/W4386802310","https://openalex.org/W4387262235","https://openalex.org/W4387421249","https://openalex.org/W4388478315","https://openalex.org/W4389098537","https://openalex.org/W4390395267","https://openalex.org/W4400992119"],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W2748952813","https://openalex.org/W2390279801","https://openalex.org/W2358668433","https://openalex.org/W4396701345","https://openalex.org/W2376932109","https://openalex.org/W2001405890","https://openalex.org/W4396696052","https://openalex.org/W2382290278","https://openalex.org/W4395014643"],"abstract_inverted_index":null,"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}