| 电子商务对传统税收管理制度的挑战与对策 |
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| 引用本文： | 王舒健,李钊.电子商务对传统税收管理制度的挑战与对策[J].未来与发展,2007,28(3):23-26. |
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| 作者姓名： | 王舒健 李钊 |
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| 作者单位： | 1. 西安交通大学,经济与金融学院,陕西,西安,710061;西安建筑科技大学,人文学院,陕西,西安,710055
2. 西安建筑科技大学,人文学院,陕西,西安,710055 |
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| 摘 要： | 随着网络技术的进步与电子商务的迅速发展，如何应对电子商务给传统税收管理制度带来的挑战成为焦点问题。本文探讨了电子商务对传统税收管理制度的冲击，国际社会对电子商务课税的政策分歧，提出作为一个发展中国家，我国应积极研究电子商务税收管理问题，遵循税收中性原则，采取相应措施，构建适应我国电子商务发展的税收管理制度。
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| 关 键 词： | 电子商务 税收 税收管理 |
| 文章编号： | 1003-0166（2007）03-0023-04 |
The Challenges That E-Commerce Brings to the Traditional Tax Management System and Countermeasures |
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| WANG Shu-jian,LI Zhao.The Challenges That E-Commerce Brings to the Traditional Tax Management System and Countermeasures[J].Future and Development,2007,28(3):23-26. |
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| Authors: | WANG Shu-jian LI Zhao |
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| Abstract: | With the development of Internet technology and E-Commerce, it is important to reply the challenges brought by E-Commerce to the traditional tax management system. This paper discusses the impact of E-Commerce on traditional tax system and the different policies about imposing a tax on E-Commerce in the world. It also points out china, as a development country, should research the tax management of E-Commerce and take countermeasures to construct the tax system adapting to Chinese E-Commerce based on tax neutrality principle. |
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| Keywords: | E-Commerce TaxationL Tax Management |
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