| 电子商务税收的立法完善 |
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| 引用本文： | 杨忠明,陈建军,左平良.电子商务税收的立法完善[J].时代法学,2004,2(3):84-88. |
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| 作者姓名： | 杨忠明 陈建军 左平良 |
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| 作者单位： | 湖南理工学院 |
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| 摘 要： | 电子商务的出现所引起的税收变化对原有税收规则提出了挑战 ,国外对电子商务税收存在着几种不同的态度 ;为解决电子商务税收问题 ,应在遵循税收一般原则的基础上 ,完善电子商务税收立法。
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| 关 键 词： | 电子商务 税收原则 立法完善 |
Perfecting of E-commerce Tax Legislation |
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| Yang Zhongming,Chen Jianjun,Zuo Pingliang.Perfecting of E-commerce Tax Legislation[J].Presentday Law Science,2004,2(3):84-88. |
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| Authors: | Yang Zhongming Chen Jianjun Zuo Pingliang |
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| Institution: | Yang Zhongming Chen Jianjun Zuo Pingliang |
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| Abstract: | The changes brought by the appearance of e-commence challenged the former tax regulation. there are several views to the e-commence tax in foreign countries; In order to solve the problems of e-commence tax, e-commence tax legislation should be perfected in the base of abiding by the common principle of tax. |
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| Keywords: | E-commerce Principle of tax Perfecting of legislation |
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