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| 国际贸易中电子商务带来的税收问题 | |
| 引用本文： | 唐龙海,张驎,徐君,叶金国.国际贸易中电子商务带来的税收问题[J].价值工程,2005,24(5):43-45. |
| 作者姓名： | 唐龙海 张驎 徐君 叶金国 |
| 作者单位： | 1. 河南理工大学,焦作,454003 2. 华北科技学院,北京,101601 3. 思南县环境保护局,贵州,思南,565100 |
| 摘 要： | 本文首先分析电子商务给国际贸易带来的变化,接着说明了电子商务出现后国际贸易的变化对现行税收制度的影响,最后粗浅地探讨了我国对国际贸易中电子商务这种特殊贸易征税的对策和采取的措施。 |
| 关 键 词： | 国际贸易 电子商务 流转税 所得税 |
| 文章编号： | 1006-4311(2005)05-0043-03 |
Tax Problems That E-Commerce Brings in International Trade |
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| Tang Longhai,Zhang Lin,Xu Jun,Ye Jinguo.Tax Problems That E-Commerce Brings in International Trade[J].Value Engineering,2005,24(5):43-45. | |
| Authors: | Tang Longhai Zhang Lin Xu Jun Ye Jinguo |
| Abstract: | This paper analyses the change that e-commerce brings to international trade at first, then states the impact on current tax system because of change of international trade after e-commerce appears ,discusses the countermeasure that our country levies taxes to such special trade of e-commerce in international trade and measure taken finally. |
| Keywords: | International trade E-Business circulate taxes income tax |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |