| 我国电子商务税收征管模式的思考 |
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| 引用本文： | 康延东.我国电子商务税收征管模式的思考[J].福建农林大学学报(哲学社会科学版),2008,11(3):69-73. |
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| 作者姓名： | 康延东 |
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| 作者单位： | 福建师范大学经济学院,福建福州,350007 |
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| 摘 要： | 分析了电子商务给税收征管带来的巨大冲击和挑战,结合国外电子商务实践经验,提出了我国电子商务税收征管模式的基本原则、基本设想和一个简要的模型。认为,根据我国国情,应对电子商务进行征税,但宜采用减税政策;要建立完善的电子商务税收法律体系和适应电子商务的税收征管信息化体系。
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| 关 键 词： | 电子商务 税收 征管 |
| 文章编号： | 1671-6922(2008)03-0069-05 |
| 修稿时间： | 2008年3月4日 |
A consideration of the mode of tax collection and administration for e-commerce in China |
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| KANG Yan-dong.A consideration of the mode of tax collection and administration for e-commerce in China[J].Journal of Fujian Agriculture and Forestry University,2008,11(3):69-73. |
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| Authors: | KANG Yan-dong |
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| Abstract: | Impact and challenges of e-commerce on tax collection and administration are analyzed.In the light of practical experiences of e-commerce abroad,principles,design and model of the mode of tax collection and administration for e-commerce in China are put forward.It is held that according to China′s practical conditions,the decreasing-rate policy in tax collection for e-commerce should be adopted,and a perfect law system and information system should be established. |
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| Keywords: | e-commerce tax collection and administration |
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