电子商务中的税收问题初探 |
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引用本文: | 阎肃. 电子商务中的税收问题初探[J]. 辽东学院学报(社会科学版), 2000, 0(6) |
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作者姓名: | 阎肃 |
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作者单位: | 财政部科研所 |
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摘 要: | 电子商务在全球的迅速发展 ,对现行的税收体系产生了很大的影响 ,目前国际上对其产生的税收问题仍存在很大的争议 ,因此建议根据我国电子商务的发展现状 ,结合西方发达国家的先进经验 ,对我国的电子商务中的税收问题尽早研究解决
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关 键 词: | 电子商务 税收问题 无纸化交易 中性原则 网络技术 |
Preliminary Probe to the Tax Issues in the E-Commerce |
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Abstract: | E-commerce develops very fast in the world and greatly influences the current taxation system.At present it has aroused a worldwide dispute in the light of its taxation issues.Therefore,the author suggests that we should combine the advanced experience of the developed countries with the present developing state of China's E-commerce to try to solve the taxation problems as soon as possible. |
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Keywords: | E-commerce taxation issues paperless transactions neutral principle network technology |
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