| 电子商务税收问题研究 |
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| 引用本文： | 柳湘,邓毅沣.电子商务税收问题研究[J].湘潭师范学院学报(社会科学版),2004,26(6):72-74. |
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| 作者姓名： | 柳湘 邓毅沣 |
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| 作者单位： | 湘潭大学,法学院,湖南,湘潭,411105 |
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| 摘 要： | 电子商务作为一种新型贸易方式,对我国传统税收制度,产生了巨大冲击。分析了现有的电子商务税收方案后,提出应在对电子商务征税的同时,给予必要的扶持。并提出应在坚持税收中性原则、财政收入原则和公平税负原则的指导下,完善我国税收征管制度。
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| 关 键 词： | 电子商务 税收原则 税收征管 |
| 文章编号： | 1009-4482(2004)06-0072-03 |
| 修稿时间： | 2004年4月8日 |
A Study of the E-Business Taxation |
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| LIU Xiang & DENG Yi-feng.A Study of the E-Business Taxation[J].Journal of Xiangtan Normal University(Social Science Edition),2004,26(6):72-74. |
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| Authors: | LIU Xiang & DENG Yi-feng |
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| Abstract: | As a new trade method, the E-business has greatly shocked the traditional taxation system in China. Based on analyzing the current programs of E-business taxation, this paper suggests that the government should offer necessary support to the E-business, while levying tax on it. This paper also suggests improving the taxation and management system under the guidance of the taxation neutral principle, finance revenue principle and the fair taxation principle. |
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| Keywords: | E-business taxation principle taxation and management |
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