| 电子商务对我国税收的挑战与对策 |
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| 引用本文： | 李桥.电子商务对我国税收的挑战与对策[J].平原大学学报,2002,19(1):17-19. |
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| 作者姓名： | 李桥 |
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| 作者单位： | 中国社会科学院研究生院,北京,100078 |
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| 摘 要： | 电子商务对我国税收工作提出严重挑战，主要表现在现行税法中尚无完全适合电子商务条件下征 税的依据，存在着税收大量流失的漏洞。当前，我国需要立即对电子商务条件下的税法进行增补，并及时在电子商务领域开始征税。
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| 关 键 词： | 电子商务 地域管辖权 转让定价 中国 税收 征税 依据 税法 |
| 文章编号： | 1008-3944(2002)01-0017-03 |
| 修稿时间： | 2001年12月12 |
A Challenge and countermeasures for tax revenue in China |
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| Li Qiao.A Challenge and countermeasures for tax revenue in China[J].Journal of Pingyuan University,2002,19(1):17-19. |
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| Authors: | Li Qiao |
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| Institution: | Chinese Academy of Social Sciences Beijing 100078 |
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| Abstract: | E-commerce is a new challenge for tax revenue in China It mainly shows fhat the existing tax law can not meet the need of the condition of tax collection in the context of E-commerce,and lots of taxes have been drained off. In this case the tax law should be improved and the tax should be collected on E-commerce as soon as possible. |
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| Keywords: | E-commerce standing institution transfer pricing |
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