| 电子商务模式下的税制模式探讨 |
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| 引用本文： | 王根贤. 电子商务模式下的税制模式探讨[J]. 特区经济, 2006, 210(7): 259-260 |
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| 作者姓名： | 王根贤 |
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| 作者单位： | 广东商学院,广东,广州,510315 |
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| 摘 要： | 传统的商务交易模式一般表现为物流与货币流。而电子商务模式还延伸出了信息流。这里的信息流包括了网上直接交易和网上支付。因此,如何对信息流征税是电子商务模式下税制设计的关键。
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| 关 键 词： | 电子商务 税制模式 信息流 比特税 |
Probing into tax system mode under electronic business mode |
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| Wang Gen Xian. Probing into tax system mode under electronic business mode[J]. Special Zone Economy, 2006, 210(7): 259-260 |
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| Authors: | Wang Gen Xian |
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| Affiliation: | Wang Gen Xian |
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| Abstract: | Generally, traditional business pattern shows circulation of materials and currency. However, e-business pattern still shows the circulation of information in which include network deal and paying. Therefore, how to tax on the information circulation is the key in the time of e - business. |
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| Keywords: | E - business Patter of taxation information circulation bits tax |
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