财经界
財經界
재경계
MONEY CHINA
2015年
3期
270-272
,共3页
电子商务%理论研究%税收制度%影响因素
電子商務%理論研究%稅收製度%影響因素
전자상무%이론연구%세수제도%영향인소
Electronic Commerce%Taxation System%Theoretical Research%Influence Factors
伴随着互联网络的发展以及经济全球化的进程，电子商务近年来发展极为迅猛，在为人类社会带来深刻变革的同时，也对各国税收制度带来极大挑战。本文探讨了电子商务的各种特征，分析了电子商务对税收的影响因素，并结合国外知名公司的真实案例，研究了国外针对电子商务的各种税收政策。希望对我国制定符合国情的电子商务税收制度方面提供参考和借鉴。
伴隨著互聯網絡的髮展以及經濟全毬化的進程，電子商務近年來髮展極為迅猛，在為人類社會帶來深刻變革的同時，也對各國稅收製度帶來極大挑戰。本文探討瞭電子商務的各種特徵，分析瞭電子商務對稅收的影響因素，併結閤國外知名公司的真實案例，研究瞭國外針對電子商務的各種稅收政策。希望對我國製定符閤國情的電子商務稅收製度方麵提供參攷和藉鑒。
반수착호련망락적발전이급경제전구화적진정，전자상무근년래발전겁위신맹，재위인류사회대래심각변혁적동시，야대각국세수제도대래겁대도전。본문탐토료전자상무적각충특정，분석료전자상무대세수적영향인소，병결합국외지명공사적진실안례，연구료국외침대전자상무적각충세수정책。희망대아국제정부합국정적전자상무세수제도방면제공삼고화차감。
Accompanied by the development of the Internet and the process of economic globalization, the development of electronic com?merce in recent years increase rapidly, bringing profound changes to hu?man society and offering great chal enges to taxation systems. In this paper we discuss the various characteristics of e-commerce, analyze the factors of the Electronic Commerce impacting on taxation systems, and combine the real cases of famous foreign companies to study various tax policies abroad for e-commerce. We hope to provide reference to formulate the e-com?merce taxation institutional aspects in conformity with the national condi?tions of our country.
