| 电子商务税收征管法律问题浅析 |
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| 引用本文： | 张若思,简立立.电子商务税收征管法律问题浅析[J].河南教育学院学报(哲学社会科学版),2005,24(3):94-96. |
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| 作者姓名： | 张若思 简立立 |
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| 作者单位： | 1. 华中科技大学,法学院,湖北,武汉,430074
2. 哈尔滨工程大学,人文社会科学学院,黑龙江,哈尔滨,150001 |
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| 摘 要： | 电子商务的发展给人类社会带来了新的政治、经济、法律与社会问题。其中,电子商务税收问题成为近期国际社会关注的焦点,制定电子商务税收法律与政策已成为每一个国家都必须面临的重要课题。剖析电子商务税收法律问题的成因及其范围,并结合我国实际情况,对我国电子商务税收政策与立法提出建议,对电子商务的健康发展有积极意义。
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| 关 键 词： | 电子商务 税收征管 税收管辖权 税收中性原则 |
| 文章编号： | 1006-2920(2005)03-0094-03 |
| 修稿时间： | 2005年3月21日 |
The Study on E - Commerce Management of Taxation in Law |
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| ZHANG Ruo-si,JIAN Li-li.The Study on E - Commerce Management of Taxation in Law[J].Journal of Henan Education Institute(Philosophy and Social Science Edition),2005,24(3):94-96. |
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| Authors: | ZHANG Ruo-si JIAN Li-li |
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| Abstract: | The development of E-commerce brings the human society with new problems on politics,economy law and society. Among all those problems, E-commerce tax is treated as focus by international society. To establish the policy and law on E-commerce tax is the common subject confronted by every country. Therefore, this thesis is devoted into the study on E-commerce Tax Law. The author discusses the E-C Tax Law of China and puts forward some constructive suggestions on the E-C tax policy and law of China based on the study of the former parts. |
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| Keywords: | E-commerce management of taxation jurisdiction of the tax revenue neutral principle of the tax revenue |
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