| 电子商务发展下的税收政策研究 |
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| 引用本文： | 赵丽娜,赵志杰.电子商务发展下的税收政策研究[J].改革与战略,2012,28(2):70-72. |
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| 作者姓名： | 赵丽娜 赵志杰 |
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| 作者单位： | 1. 东北林业大学机电工程学院,黑龙江哈尔滨,150040
2. 南宁高新区管委会,广西南宁,530007 |
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| 摘 要： | 作为未来经济中重要商业运营模式的电子商务与关税征收密切相关,但由于电子商务征收对象身份难以确定、交易的"隐蔽化"和电子支付系统的完善等因素的影响增加了电子商务关税征收的难度,而与此同时电子商务跨境交易关税的制定也存在免征、征收电子商务关税等方面的困境。文章认为,应通过分期改革电子商务关税、加强以征管资金流为重点的关税征收和强化税收稽查管理等措施,建立完善适应中国国情的电子商务关税体制。
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| 关 键 词： | 电子商务 关税 改革措施 |
On the Tax Policies Under the E-Business Development |
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| Zhao Lina
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Zhao Zhijie.On the Tax Policies Under the E-Business Development[J].Reformation & Strategy,2012,28(2):70-72. |
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| Authors: | Zhao Lina Zhao Zhijie |
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| Institution: | 1.College of Mechanical and Electrical Engineering,Northeast Forestry University,Haerbin,Heilongjiang 150040; 2.Administration Committee of Nanning High-Tech Industry Development Zone,Nanning,Guangxi 530007) |
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| Abstract: | As one of the most important economic operating forms in the future,e-business has a close relation with tax.However,in e-business,the object of levy is unclear,the way of its trading and other factors cause a harder levy of the tariff.At the same time,there are also some difficulties in the aspects of levy.This paper considers that we should apply some ways to reform the e-business,such as tariff of e-business reform,supervision on the capital flow,enforce the tax management,and establish a well e-business tax system. |
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| Keywords: | E-business tariff reform |
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