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| 摘要: |
| 电子商务的迅猛发展对传统税收制度造成了极大的冲击。有必要对这一新经济模式带来的税务问题加以明确和规范,重新修订和解释现行相关税法。我国对电子商务进行征税的主要思路应该是,既要加强征管,防止税款流失,也要使税收不阻碍电子商务的发展。 |
| 关键词: 电子商务,税收原则,税收条款 |
| DOI： |
| 分类号:F812.42 |
| 基金项目: |
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| Establishmnt of the taxation system of electronic commerce |
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YA0 Tao YAO Lin
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| Abstract: |
| Electronic commerce development has greatly impact on the traditional tax system.It Is necessary to resolve the problem.On the one hand,we should prevent tax loss.On the other hand,the development of electronic commerce should not be hindered by tax. |
| Key words: Key words: Electronic commerce,Tax principle,Tax provision, |
