| 电子商务间接税法律制度的国际比较及其对我国的启示 |
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| 引用本文： | 侯铭峰.电子商务间接税法律制度的国际比较及其对我国的启示[J].西安石油大学学报(社会科学版),2010,19(1). |
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| 作者姓名： | 侯铭峰 |
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| 作者单位： | 山西大同大学政法学院,山西,大同,037009 |
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| 摘 要： | 通过对世界各国对电子商务间接税立法态度与实践的分析,进行了电子商务间接税法律制度的国际比较,从而得出了对我国电子商务税收法律制度构建的启示.
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| 关 键 词： | 电子商务 间接税 法律制度 国际比较 |
An International Comparison of the Legal Systems about the Indirect Tax of E-Commerce and Its Enlightenment to China |
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| HOU Mingfeng.An International Comparison of the Legal Systems about the Indirect Tax of E-Commerce and Its Enlightenment to China[J].Journal of Xi‘an Shiyou University:Social Science Edition,2010,19(1). |
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| Authors: | HOU Mingfeng |
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| Institution: | HOU Mingfeng(School of Politics , Law,Shanxi Datong University,Datong,Shanxi,037009,China) |
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| Abstract: | Based on the analysis of legislative attitude and practice about the indirect tax of e-commerce in all countries all over the world,the international comparison is conducted about the legal systems of e-commerce indirect tax,and thus getting some enlightenment to the construction of legal system about e-commerce tax in China. |
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| Keywords: | e-commerce indirect tax legal system international comparison |
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