摘要
我国电子商务发展迅猛,由此而引发的电子商务税收问题也日益显现。本文试图根据交易主体的不同分别针对各类型电子商务提出不同的税收策略,并倡导建立电子商务税收法律体系,以解决我国电子商务税收问题。
E-commerce is developing rapidly in China, taxation issues arising from e-commerce is increasingly emerging. This article argued different taxation strategy for the various types of e-commerce and advocated the establishment of e-commerce taxation legal system to solve the problems about China＇s e-commerce taxation.
出处
《科技和产业》
2010年第2期102-105,共4页
Science Technology and Industry
关键词
电子商务
税收
税收策略
electronic commerce
taxation
taxation strategy
