针对我国电子商务的税收策略研究
침대아국전자상무적세수책략연구
Research on the Strategy of E-commercial Taxation in China
  • 万方数据
    科技和产业 과기화산업
    SCIENCE TECHNOLOGY AND INDUSTRY
    2010年 2期 102-105 ,共4页

    连艺菲%洪丹丹

    련예비%홍단단

    电子商务%税收%税收策略 電子商務%稅收%稅收策略
    전자상무%세수%세수책략
    electronic commerce%taxation%taxation strategy
    我国电子商务发展迅猛,由此而引发的电子商务税收问题也日益显现.本文试图根据交易主体的不同分别针对各类型电子商务提出不同的税收策略,并倡导建立电子商务税收法律体系,以解决我国电子商务税收问题.
    아국전자상무발전신맹,유차이인발적전자상무세수문제야일익현현.본문시도근거교역주체적불동분별침대각류형전자상무제출불동적세수책략,병창도건립전자상무세수법률체계,이해결아국전자상무세수문제.
    E-commerce is developing rapidly in China,taxation issues arising from e-commerce is increasingly emerging.This article argued differ-ent taxation strategy for the various types of e-commerce and advocated the establishment of e-commerce taxation legal system to solve the prob-lems about China's e-commerce taxation.
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