| 电子商务对税收的影响及对策 |
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| 引用本文： | 吴萍.电子商务对税收的影响及对策[J].湖北财经高等专科学校学报,2006,18(1):30-33. |
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| 作者姓名： | 吴萍 |
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| 作者单位： | 广州市番禺区工贸职业技术学校,广东,广州,511400 |
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| 摘 要： | 电子商务的迅猛发展,对税收基本原则、基本要素、征收管理等方面造成极大影响。探讨电子商务环境下的税收对策,既要遵循国际上已达成共识的税收中性原则,促进电子商务的正常发展,又要维护我国税收管辖权,坚持居民税收管辖权和地域管辖权并重的原则,吸取国际先进经验,构建适应我国电子商务发展的税法框架。
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| 关 键 词： | 电子商务 税收 对策 |
| 文章编号： | 1009-170X（2006）01-0030-04 |
| 收稿时间： | 11 20 2005 12:00AM |
| 修稿时间： | 2005-11-20 |
Electronic Commerce's Influence to Tax and Countermeasures |
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| WU Ping.Electronic Commerce''''s Influence to Tax and Countermeasures[J].Journal of Hubei College of Finance and Economics,2006,18(1):30-33. |
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| Authors: | WU Ping |
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| Institution: | Panyu District Industry and Trade Occupation Technique School of Guangzhou City, Guangzhou , Guangdoag 511400 China |
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| Abstract: | The paper discusses the tax countermeasures under the environment of electronic commerce, we should absorb the international experience and set up the tax law framework that adapted to the electronic commerce development of our country. |
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| Keywords: | electronic commerve tax countermeasure |
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