| 电子商务对国际税收的冲击和对策 |
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| 引用本文： | 徐燕.电子商务对国际税收的冲击和对策[J].南京林业大学学报(人文社会科学版),2002,2(3):58-62. |
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| 作者姓名： | 徐燕 |
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| 作者单位： | 苏州大学财经学院,江苏,苏州,215006 |
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| 摘 要： | 电子商务和数字技术的出现和发展 ,给建立在传统经济贸易方式基础上的国际税收规范和国际税收协定带来了深刻的影响。面对这种影响 ,我国应采取相应的对策 ,确保财权利益免遭损失。
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| 关 键 词： | 电子商务 国际规范 税收管辖权 |
| 文章编号： | 1671-1165(2002)03-0058-05 |
| 修稿时间： | 2001年6月12日 |
Erosion of International Tax in Face of Electronic Commerce and Solutions |
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| XU Yan.Erosion of International Tax in Face of Electronic Commerce and Solutions[J].Journal of Nanjing Forestry University(Humanities and Social Sciences Edition),2002,2(3):58-62. |
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| Authors: | XU Yan |
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| Abstract: | With the emergence and development of electronic commerce and digital technology,international taxation norm and tax convention of some countries based on the traditional trade mode have been influenced greatly.Under this circumstance,China should take corresponding measures to ensure against the loss of financial benefit. |
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| Keywords: | economic commerce international taxation norm tax jurisdiction |
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