摘要
电子商务的发展使国际间贸易的流通领域发生了新的革命,针对电子商务活动,从应坚持的原则、健全监控的征税体系、明确常设机构的认定、推进国际税收的合作、提高税务人员素质等方面加强我国国际税收对策的研究,不仅可完善我国的税收制度,保障我国的税收权益,也有利于国际间税收管理的交流。
E-commerce has drastically changed the practice of international trade. In response to this change, research of international taxation measures should focus on the following areas： the general principles to be adhered to, a sound monitoring taxation system, the confirmation of a permament body, the international coorperation and the improvement of the professional level of tax collectors. This research is of significance to the perfection of our tax system, to the security of our tax revenues and to the international exchange on tax management.
出处
《衡阳师范学院学报》
2009年第4期43-45,共3页
Journal of Hengyang Normal University
关键词
电子商务
国际税收
对策
e-commerce
international taxation
measures
