| 电子商务对税收体制的影响及相应对策 |
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| 引用本文： | 郑海青.电子商务对税收体制的影响及相应对策[J].华东经济管理,2000,14(1). |
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| 作者姓名： | 郑海青 |
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| 作者单位： | 复旦大学国际金融系!上海325027 |
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| 摘 要： | 电子商务的发展给税收体制带来了深远的影响 ,主要表现在对税收原则的冲击 ,对现行税制要素的冲击和对现行税收模式的挑战。针对这些影响 ,提出适合我国电子商务现状和促进电子商务发展的电子商务税收政策及相关的配套措施。
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| 关 键 词： | 电子商务 税收体制 税收政策 |
Influence of E-commerce on taxation and China's countermeasures |
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| ZHENG,Hai-qing.Influence of E-commerce on taxation and China's countermeasures[J].East China Economic Management,2000,14(1). |
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| Authors: | ZHENG Hai-qing |
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| Institution: | Economics college,Fudan University,Shanghai 325027,China) |
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| Abstract: | The dvelopment of Electronic Commerce has exerted great effect on the tax system-on the tax principles,on the present essential factors of the system,on the present tax mode.In view of these influences,this paper recommends favorable tax policies and related supporting measures for E-commerce which adapt to the existing situation and accelerate the future development of E-commerce in China. |
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| Keywords: | electronic commerce tax system favorable tax policy |
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