| 电子商务与税收征管 |
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| 引用本文： | 于明珠.电子商务与税收征管[J].贵州商业高等专科学校学报,2008,21(1):47-49. |
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| 作者姓名： | 于明珠 |
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| 作者单位： | 中南财经政法大学,财政税务学院,湖北,武汉,430074 |
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| 摘 要： | 随着电子商务的迅速发展，其本身所具有的一些特性对传统的税收征管工作提出了严峻的挑战。中国作为一个发展中国家，必须针对电子商务的特点，结合我国现阶段的国情，将电子商务的税收征管列入重要议程，以防止信息时代电子商务税收的流失。
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| 关 键 词： | 税收征管 电子商务 网上交易 |
| 文章编号： | 1671-9549(2008)01-0047-03 |
| 修稿时间： | 2007年10月28 |
E-commerce and Taxation |
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| Yu Ming-zhu.E-commerce and Taxation[J].Journal of Guizhou Commercial College,2008,21(1):47-49. |
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| Authors: | Yu Ming-zhu |
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| Institution: | Yu Ming-zhu(Zhongnan University of Economics , Law,Wuhan,Hubei 430060) |
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| Abstract: | With the development of e-commerce,its characteristics bring up great challenge with typical taxation levy.As a developing country,China should combine the characteristics of e-commerce with our country's situation and discuss the e-commerce taxation levy policy to avoid taxation loss.This article reveals the new problems which e-commerce brings to the taxation collection.Because of imperfect tax law,there are many defects in e-commerce taxation collection. |
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| Keywords: | Taxation levy e-commerce transaction on line |
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