| 电子商务税制问题的辨析 |
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| 引用本文： | 郝曼,曹阳. 电子商务税制问题的辨析[J]. 武汉理工大学学报(信息与管理工程版), 2001, 23(1): 41-42 |
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| 作者姓名： | 郝曼 曹阳 |
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| 作者单位： | 武汉大学 电子信息学院， 湖北 武汉 430072 |
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| 摘 要： | 电子商务的出现给各国政府的税收带来许多好处，但是它也对原有的税收体制提出了强有力的挑战。分析了电子商务税收中面临的有关问题，并阐明了电子商务中的税收规则。
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| 关 键 词： | 电子商务 ； 税收 ； 因特网 |
| 文章编号： | 1007-144X(2001)01-0041-02 |
| 修稿时间： | 2000-10-24 |
Research on the Taxation Problems of Electronic Business |
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| LIU Ying,LI Wei. Research on the Taxation Problems of Electronic Business[J]. Journal of Wuhan University of Technology(Information & Management Engineering), 2001, 23(1): 41-42 |
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| Authors: | LIU Ying LI Wei |
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| Abstract: | Electronic business, a new mode of commercial activity, will substantially change approaches in commercial trade. It brings a lot of advantages for government taxation and also challenges the traditional taxation system. Problems arising from the application of electronic business taxation are pointed out and rules to establish the taxation system are described. |
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| Keywords: | electronic business taxation internet |
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