| 电子商务对税务的影响及其对策 |
| |
| 引用本文： | 秦燕鸣. 电子商务对税务的影响及其对策[J]. 青海民族学院学报(社会科学版), 2003, 29(1): 84-86 |
| |
| 作者姓名： | 秦燕鸣 |
| |
| 作者单位： | 青海大学财经学院 青海西宁810000 |
| |
| 摘 要： | 科学技术的突飞猛进 ,促进了网络技术的日新月异 ,进而推进了电子商务业的迅猛成长。但同时也对传统贸易下的税收原则、税收理论、税收征管等提出了直接的挑战。我们必须加强对策研究 ,严格网上控制 ,使税收工作尽快适应电子商务发展的需要。
|
| 关 键 词： | 电子商务 特点 税收影响 对策 |
| 文章编号： | 1000-5447(2003)01-0084-03 |
| 修稿时间： | 2002-05-26 |
Electronic Commerce''''s Influence and its Countermeasures to Tax Revenue |
| |
| QIN Yan-ming. Electronic Commerce''''s Influence and its Countermeasures to Tax Revenue[J]. Journal of Qinghal Nationalities Institute(Social Sciences), 2003, 29(1): 84-86 |
| |
| Authors: | QIN Yan-ming |
| |
| Affiliation: | QIN Yan-ming |
| |
| Abstract: | Science and technology are going ahead by leaps and bounds,which brings changes to the technology day after day, and promotes the rapid development of the electronic commerce.But at the same time the electronic commerce issues a challenge to the traditional tax regulation tax theory and tax imposition,etc. So in order to make the tax work suit the needs of the development of the electronic commerce, it is essential to strengthen a study of counter measures and enforce the network control rigorously. |
| |
| Keywords: | the electronic commerce characteristic the influence of tax revenue countermeasures |
| 本文献已被 CNKI 维普 等数据库收录！ |
