摘要
电子商务促进了全球化贸易的发展,产生了新的广大的税源,但是也对我国税法尤其是税收征管法律制度带来了一系列挑战。现行税收征管法律制度多数是在传统贸易环境背景下建立的,在电子商务环境中有许多税收征管问题亟待解决。为此可以从税收征管法、关税法和其他现行税法等法律制度方面进一步完善电子商务税收征管措施。
The e-commerce has enhanced the development of globalized trading, and therefore produced a wide range of new tax sources, yet on the other hand it brings challenges to our tax laws, in particular the legal system of tax collection. The current tax collection laws and regulations were mostly established in a traditional trading environment. Nowadays there are a great number of problems related to tax imposition in our new e-commerce environment. It is proposed to start from the legal systems of Tax Collection Law, Tariff Law and other currently enforced laws; also any further improvement should be on the basis of diverse methods for e-commerce tax collection.
出处
《中南林业科技大学学报（社会科学版）》
2007年第2期75-79,共5页
Journal of Central South University of Forestry & Technology（Social Sciences）
关键词
电子商务
税收征管
法律制度
影响
对策
e-commerce t tax collection
legal system
impact
strategy
