摘要
电子商务在全球范围内发展迅速，对现有经济运行与管理模式产生了极大的冲击，尤其是引发了许多税收征管方面的问题。使得有关国际税收的一些概念需要重新界定；网上交易下的国际税收问题加剧，导致政府税收大量流失；征管和稽查难度加大，对各国的税收协调提出更高要求。建议根据我国电子商务发展的现状，结合西方发达国家的先进经验。
The electronic commerce are developing promptly in the globe ,which is pounding the present economy and management ,and many problems on the tax collection and management are emerging.So some concepts on the international tax should be revised;the problems on the international tax through the bargain in nets are sharpening,which leads to a great loss in the government tax ;the tax adjustment to all countries in the world should be strengthened because of the difficult collection,management and check.So I suggest that the problems which connect with tax through the bargain in nets should be solved early according to the condition of our electronic commerce and the advanced experiences of the developed countries in the west.
出处
《税务与经济》
CSSCI
北大核心
1999年第6期12-15,共4页
Taxation and Economy
关键词
电子商务
税收
对策
electronic commerce
problems on taxes
net technology
bargain without paper
Bit Tax
