| 浅议电子商务引发的税收问题及对策 |
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| 引用本文： | 李淑君.浅议电子商务引发的税收问题及对策[J].鄂州大学学报,2003,10(3):29-31. |
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| 作者姓名： | 李淑君 |
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| 作者单位： | 鄂州大学,文法系,湖北,鄂州,436000 |
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| 摘 要： | 电子商务的兴起与发展给传统税收带来了冲击和挑战。文章阐述了对电子商务征税的必然性，认真分析了由此引发的税收原则、常设机构概念、税收征管、税收管辖权等税收问题，并结合实际对我国应作何应变提出了一些对策与建议。
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| 关 键 词： | 电子商务 税收问题 税收原则 税收征管 税收管辖权 常设机构概念 |
| 文章编号： | 1008-9004(2003)03-0029-03 |
| 修稿时间： | 2003年5月20日 |
Brief Dicussion on Tax Problems Resulting from Electronic Business and Countermeasure |
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| LI Shu-jun.Brief Dicussion on Tax Problems Resulting from Electronic Business and Countermeasure[J].Journal of Ezhou University,2003,10(3):29-31. |
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| Authors: | LI Shu-jun |
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| Abstract: | Rise and development of electronic busimess give a pound and challenge to the traditional taxation. The text discusses the inevitability of taxation of electronic business,carefully analyses such tax problems caussd by it,as tax principles, conception of standing bodies, tax collection and management, tax jurisdiction, and makes some practical suggestions and emergency measures. |
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| Keywords: | electionic business taxation tax collection and management suggestion and countermeasure |
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