陈功（安邦咨询首席研究员、智库学者）：《中国也应该开征反垄断的“谷歌税”》
Title: 'Google tax’ can be used to curb Chinese Internet monopolies. 

Source:Global Times Published: 2015-12-14 http://www.globaltimes.cn/content/958400.shtml?from=groupmessage&isappinstalled=0

I don't think the special tax would be opposed by most Internet-based companies, although the Internet giants most likely to be affected by it may express concern. And the tax would not significantly affect the overall tax burden in China's Internet sector as it would only be imposed on a few giant companies.

The author is the chief research fellow with Beijing-based consulting firm Anbound.