| 关于电子商务税收征管问题的思考 |
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| 引用本文： | 黄爱明.关于电子商务税收征管问题的思考[J].河北能源职业技术学院学报,2011,11(3):53-55. |
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| 作者姓名： | 黄爱明 |
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| 作者单位： | 惠州经济职业技术学院,广东惠州,516057 |
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| 摘 要： | 随着互联网的普及，电子商务进入一个快速发展的阶段，越来越多的企业和消费者选择网络这个平台进行交易，随之产生的税收管理问题也受到越来越多的关注，网上交易的税收松懈营造一个宽松发展环境的同时，也给电子商务的健康发展带来不良影响。基于当前中国电子商务的发展现状来分析有关网上交易的税收征管难的问题，并进一步提出有关完善电子商务...
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| 关 键 词： | 电子商务 网上交易 税收征管 |
The Problems of E- commerce Tax Collection |
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| HUANG Ai-ming.The Problems of E- commerce Tax Collection[J].Journal of Hebei Energy Institute of Vocation and Technology,2011,11(3):53-55. |
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| Authors: | HUANG Ai-ming |
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| Institution: | HUANG Ai-ming(Huizhou Economics and Polytechnic College,Huizhou 516057,China) |
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| Abstract: | With wide spread use of the intemet, electronic commerce has experienced a period of fast development. Many commercial activities have taken place based on computer technologies, and lots of consum- ers choose shopping online. Thus the public has paid more attention to the problems of taxation in the field of e - commerce accompanied by its development. The situation of the e - commerce taxation in China has prospered the e - commercial market, but at the same time it also has brought about bad effects. This paper mainly analyses the problems occurring in the e -commerce taxation based on the above -mentioned phenomenon, then puts forward some pieces of advice to improve the tax system of e - commerce. |
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| Keywords: | E - commerce online transaction tax collection |
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