| 电子商务税收问题的研究与对策 |
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| 作者单位： | 西安交通大学 陕西 |
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| 摘 要： | 随着我国电子商务的快速发展,传统的税收制度已经不能满足电子商务的发展要求和管理要求。本文结合我国电子商务的发展特点,分析、论述了电子商务税收实施中的难点及应坚持的原则,提出了我国电子商务税收征管措施。
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| 关 键 词： | 电子商务 税收对策 税收征管 |
Study on Tax Revenue in E-commerce and Countermeasures |
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| YANG Jing. Study on Tax Revenue in E-commerce and Countermeasures[J]. Northwest China Electric Power, 2007, 0(7) |
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| Authors: | YANG Jing |
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| Abstract: | With the rapid development of e-commerce in our country,traditional taxation system can not meet the demands of the development and management of e-commerce.According to the development characteristics of e-commerce in our country,the cruxes and principles that should be adhered to levy tax are analyzed and discussed,then,the measures for tax collection and management in e-commerce are presented. |
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| Keywords: | e-commerce tax revenue policies tax collection and management |
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