| 浅析电子商务对我国税收的影响及对策 |
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| 引用本文： | 肖雪萍.浅析电子商务对我国税收的影响及对策[J].天水师范学院学报,2004,24(5):74-76. |
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| 作者姓名： | 肖雪萍 |
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| 作者单位： | 天水师范学院,财务处,甘肃,天水,741001 |
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| 摘 要： | 电子商务以其无形的交易方式对我国传统的税务管理提出了挑战,这种无形的交易方式在带来巨大潜在税收收入的同时,也给当前的税收理论、原则、征管及国际税收协调等各个方面提出了新的挑战,并引发了许多问题,值得我们关注和研究处理对策。
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| 关 键 词： | 税收 征管 电子商务 常设机构 税收管辖权 |
| 文章编号： | 1371-1351(2004)05-0074-03 |
| 修稿时间： | 2004年8月12日 |
A Shallow Analysis of Electric Commercial Affairs Influence on Tax Revenue of Our Country and Some Countermeasures |
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| XIAO Xue-Ping.A Shallow Analysis of Electric Commercial Affairs Influence on Tax Revenue of Our Country and Some Countermeasures[J].Journal of Tianshui Normal University,2004,24(5):74-76. |
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| Authors: | XIAO Xue-Ping |
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| Abstract: | Electric commercial affairs, with its intangible trading method, makes a great challenge on the traditional tax administering of our country. This intangible trading method, while bringing immense income in tax revenue, putting a great challenge on present theory of tax revenue, principle, collection and management of tax and coordination of international tax revenue. This leads to many problems which deserve our attention and countermeasure research. |
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| Keywords: | tax revenue electric commercial affairs collection and management of tax standing institution tax jurisdiction |
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