| 论网络经济税收体系的构建 |
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| 引用本文： | 洪江.论网络经济税收体系的构建[J].重庆邮电学院学报(社会科学版),2008(4):23-26. |
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| 作者姓名： | 洪江 |
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| 作者单位： | 泉州地税局 |
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| 摘 要： | 目前，我国网络经济基本上是游离在税收体系之外的，把网络经济纳入征税范围将有利于税收体系的健全。但是，对网络经济直接套用现行税制是不可行的。因此，我们可以采用开征流量税的办法来解决对网络经济征税的问题。
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| 关 键 词： | 网络经济 流量税 现行税制 |
On Tax System Construction of Network Economy |
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| HONG Jiang.On Tax System Construction of Network Economy[J].Journal of Chongqing University of Posts and Telecommunications(Social Science Edition),2008(4):23-26. |
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| Authors: | HONG Jiang |
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| Institution: | HONG Jiang (Quanzhou Local Taxration Bureau, Quanzhou 233041, China) |
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| Abstract: | At present,the network economy almost dissociates from the tax system in our country,so to put network economy into the taxation scope is beneficial to the tax system.However,the current tax system doesn't fit the network economy.So we can put tax on flow to deal with the problem in the taxation of network economy. |
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| Keywords: | network economy flow tax current tax system |
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