摘要
电子商务是指参与各方通过国际互联网(Internet)进行商品或劳务交易的一种崭新的贸易方式,随着电子商务的迅猛发展,其交易额也呈爆炸式快速增长,各种新的商业模式层出不穷,电子商务的虚拟性,隐蔽性,流动性,全球性,都对传统的税收法规和税收征管带来了严峻的挑战。通过对电子商务诸多特征因素的分析,对传统税收法规,税收征管制度各个环节的考察,试图归纳出电子商务将会对传统的税收法规,税收制度的各个环节,税收监管的手段方式所产生的冲击,并提出相应的对策,为我国政府税务部门完善新形势下的税收制度提供参考。
E-Commerce is a new way of trading,in which the trade involves make commodity transaction and provide information services with using internet.With the E-commerce trade huge growthing,the trading volume increases rapidly,various kinds of E-business models springing up,and the virtuality,invisibility,mobility and globalization of E-commerce bring about the serious chalenges to the current taxation system and taxation administration.By analyzing the characteristics of E-commerce,investigating on various aspects of the current taxation system and taxation administration,we try to make clear what influences will be on the current taxation policy.the current taxation system,the taxation administration means,give us corresponding solutions,and provide advices to our government taxation department improving the current taxation system in the new E-commerce situation.
出处
《华东经济管理》
CSSCI
2010年第5期75-77,共3页
East China Economic Management
关键词
电子商务
税收法规
税收征管
电子商务税收
E-commerce
the current taxation policy
the current taxation administration means
the E-commerce taxation solutions
