| 电子商务交易中的税收征管 |
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| 引用本文： | 罗爱萍.电子商务交易中的税收征管[J].宜春学院学报,2005(Z1). |
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| 作者姓名： | 罗爱萍 |
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| 作者单位： | 西昌学院经济信息系 四川西昌 |
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| 摘 要： | 电子商务是近年来迅猛发展的一种新型贸易形式,与传统交易方式有着截然不同的特点,对现行税收制度、政策和管理国际税收的规则提出了新的挑战。本文就电子商务交易中的税收征管面临的问题和采取的应对措施进行了一些论述。
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| 关 键 词： | 电子商务 税收 政策 征管 |
Taxation and its Management in the Electronic Commercial Transactions |
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| LUO Ai-ping.Taxation and its Management in the Electronic Commercial Transactions[J].Journal of Yichun University,2005(Z1). |
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| Authors: | LUO Ai-ping |
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| Abstract: | Electronic commerce is a new form of trade that has undergoing rapid development over the past years,and it has its distinct characteristics,presenting new challenges to the existing taxation systems,policies,and the rules governing international taxation management.This essay presents analysis into the problems encountered in taxation management in electronic commercial transactions and countermeasures addressing these problems. |
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| Keywords: | electronic commerce taxation policies taxation and its management |
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