| 论电子商务环境下的现代税收 |
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| 引用本文： | 张洪平.论电子商务环境下的现代税收[J].山东行政学院山东省经济管理干部学院学报,2010(6):65-66. |
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| 作者姓名： | 张洪平 |
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| 作者单位： | 禹城市国税局,山东德州251200 |
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| 摘 要： | 电子商务是一种新型贸易方式,对传统税收造成了巨大的影响。为此,应结合我国的实际情况,借鉴国外经验,完善现行税法,补充针对网络贸易的税收条款,完善税收征管工作,强化网络技术,增强追踪功能,最终实现税收电子化。
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| 关 键 词： | 电子商务 税收管理 税收政策 税收原则 |
On the Modern Tax under E-commerce Environment |
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| ZHANG Hong-Ping.On the Modern Tax under E-commerce Environment[J].Journal of Shandong Administrative College and Shandong Economic Management Personnel College,2010(6):65-66. |
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| Authors: | ZHANG Hong-Ping |
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| Institution: | ZHANG Hong-Ping (Shandong Yucheng Inland Revenue Bureau,Dezhou 251200,China) |
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| Abstract: | Electronic commerce is a new way of trading.It caused a huge impact to the traditional tax.In order to solve the problem of tax issues arising from e-commerce,We should combine with China＇s actual situation,learn from foreign experience,determine the principles of e-commerce taxation and strengthen tax administration under the e-commerce environment. |
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| Keywords: | E-commerce Tax Administration Tax Policy Tax Principle |
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