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| 浅谈电子商务对我国税收的影响及对策 |
| The Effect of E-Business on Taxation and the Countermeasures |
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| DOI：10.3969/j.issn.1008-5092.2003.02.016 |
| 中文关键词: 电子商务 税收管辖权 征税原则 征税对象 |
| 英文关键词: E-business authority of taxation venue principle for taxation countermeasures of taxation |
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| 中文摘要: |
| 通过分析电子商务对我国税收制度、税收政策、税收征管、国际税收规则带来的冲击,提出了以现行税制为基础、税收中性和税负公平、居民税收管辖权和地域管辖权并重的电子商务的征税原则以及适应电子商务环境征税的对策. |
| 英文摘要: |
| Through the analysis of the impact of E-business on our taxation system?policy?collection and international taxation regulations,the author puts forward the principle for taxation which are basic for present taxation ?neuter and equitable taxation?equivalent between citizen authority of taxation venue and regional authority of taxation venue, and its countermeasures which are suitable for E-business. |
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