摘要
电子商务的交易无国界性、交易虚拟化、交易对象的不确定性和交易效率高成本低等特性,引发了征管稽查难度增大、国际税收问题加剧、政府税款大量流失等税收中的一系列新问题。对此,我国应高度重视对相关的税收法律法规的制订和完善,加强对电子商务活动的监管力度,在积极开展税收国际合作的同时,坚持国家税收主权原则,并注意加强税收工作的软硬件建设,促进我国的税收征管工作走向现代化、国际化。
The trade of electronic commerce is boundless,fictitious,the targets of which are not steady.Also the business cost of its efficiency is not enough.All of these cause more problems on international tax revenue,more complex on tax collection,and lots of taxation of the government can not be collected.In order to solve these problems,our government must pay more attention to the tax rules and the relevant laws.At the same time,we should administer firmly on the trade of electronic business.Stick to our authorities on the state tax revenue and keep cooperation with the international enterprises actively,take more construction on our hardware and software tax revenue,advance our tax management move towards modern and international.
出处
《郑州轻工业学院学报（社会科学版）》
2003年第1期55-57,77,共4页
Journal of Zhengzhou University of Light Industry：Social Science Edition
关键词
电子商务
税收
国际税收
electronic commerce
tax
international tax
