| 电子商务税收问题的思考 |
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| 引用本文： | 华黎. 电子商务税收问题的思考[J]. 安徽工业大学学报(社会科学版), 2002, 19(4): 73-74. DOI: 10.3969/j.issn.1671-9247.2002.04.030 |
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| 作者姓名： | 华黎 |
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| 作者单位： | 安徽财贸学院,财政税收系,安徽,蚌埠,233041 |
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| 摘 要： | 电子商务的虚拟性、无形性和无地域性,造成经营所得来源地和课税对象的识别模糊,加大税务检查和征管难度.随着电子商务的发展,我国电子商务政策的取向应为:完善现行税法,补充电子商务税收条款,健全税收征管制度,加大网上交易管理.
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| 关 键 词： | 电子商务 网上交易 税收原则 税收征管制度 |
| 文章编号： | 1671-9247(2002)04-0073-02 |
| 修稿时间： | 2002-08-01 |
Ponderations on Taxation Problems in Electronic Business Affairs |
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| HUA Li. Ponderations on Taxation Problems in Electronic Business Affairs[J]. , 2002, 19(4): 73-74. DOI: 10.3969/j.issn.1671-9247.2002.04.030 |
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| Authors: | HUA Li |
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| Abstract: | The characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult. With the development of electronic business affairs, our policy orientation should be carried out from the following steps: add items to electronic business affairs taxation, perfect taxation system and strengthen the management of network transaction. |
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| Keywords: | electronic business affairs network transaction taxation principles taxation system |
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