摘要
随着"互联网+"时代的到来,跨境电子商务发展迅猛。本文分析了跨境电子商务对现行税收制度、税收征管的影响与冲击,建议在适当采取优惠措施鼓励和支持这一新兴贸易形态发展的同时,完善相关税收政策和管理。
Cross-border e-commerce has been developing rapidly with the arrival of the ＂Internet＋＂ era. This paper analyzes the impacts of cross-border e-commerce on the current tax system and tax administration. Then the paper puts forward some suggestions on improving relevant tax policy and administration while encouraging the development of this new trade mode.
出处
《国际税收》
CSSCI
北大核心
2015年第10期73-74,共2页
International Taxation In China
关键词
跨境电子商务
税收制度
税收征管
Cross-border e-commerce Tax system Tax collection and administration
