| 对我国电子商务税收问题的探讨 |
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| 引用本文： | 张越,朱燕波. 对我国电子商务税收问题的探讨[J]. 宁波大学学报(人文科学版), 2001, 14(4): 103-107 |
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| 作者姓名： | 张越 朱燕波 |
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| 作者单位： | 1. 宁波镇海区国税局,
2. 宁波镇海区国税局,, |
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| 摘 要： | 电子商务是一种全新的商务模式，有着与传统商务模式不同的技术和收入特征。文章针对电子商务对现行税收政策、税收制度、税收征管的影响，结合西方国家目前制定的电子商务课税政策，探讨了我国制定电子商务税收政策的原则，最后对我国电子商务税收政策的制定提出了一些建议。
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| 关 键 词： | 电子商务 影响 税收政策 原则 建议 |
| 文章编号： | 1001-5124(2001)04-0103-05 |
| 修稿时间： | 2001-06-22 |
About Taxation of E-commerce in China |
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| ZHANG Yue,ZHU Yan-bo. About Taxation of E-commerce in China[J]. Journal of Ningbo University(Liberal Arts Edition), 2001, 14(4): 103-107 |
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| Authors: | ZHANG Yue ZHU Yan-bo |
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| Abstract: | E-commerce is a new commerce pattern which has different characteristics from the traditional commerce. Based on the analysis of the influences of e-commerce and on taxation policy, system and collection, and the references to the taxation policy in the western countries, some principles for China taxation policy are established and suggestions are made in the paper. |
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| Keywords: | e-commerce influence taxation policy principle suggestion |
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