| 电子商务征税的合理性分析 |
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| 引用本文： | 田清汪,史浩江. 电子商务征税的合理性分析[J]. 西安财经学院学报, 2001, 14(6): 77-78 |
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| 作者姓名： | 田清汪 史浩江 |
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| 作者单位： | 西安交通大学经济与金融学院,陕西西安,710061 |
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| 摘 要： | 通过对实现帕累托最优条件的分析,我们可以看出,对电子商务征税是实现帕累托最优的重要前提;从税负不公产生的寻租效应方面来看,对电子商务征税有助于消除寻租效应.因此,我们可以得出结论我国对电子商务征税具有很大程度的合理性.
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| 关 键 词： | 电子商务 帕累托最优 电子商务征税 |
| 文章编号： | 1008-1097(2001)06-0077-02 |
| 修稿时间： | 2001-06-28 |
The Rationality of Taxing on E-commerce |
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| TIAN Qing-wang,SHI Hao-jiang. The Rationality of Taxing on E-commerce[J]. Journal of Xi‘an Institute of Finance & Economics, 2001, 14(6): 77-78 |
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| Authors: | TIAN Qing-wang SHI Hao-jiang |
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| Abstract: | We can see that taxing on E-commerce is the important condition for Pareto efficiency, based on the analysis about the conditions for Pareto efficiency;it can eliminate the effect of rent-seeking to tax on E-commerce, based on the analysis about the source of rent-seeking under the condition of unfair duties. Based on the analysis above, we can come to the conclusion that it is rational to tax on E-commerce. |
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| Keywords: | E-commerce Pareto efficiency Taxing on E-commerce |
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