| 电子商务税收政策的国际借鉴与思考 |
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| 引用本文： | 郭平,马华华.电子商务税收政策的国际借鉴与思考[J].科技情报开发与经济,2005,15(18):168-169. |
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| 作者姓名： | 郭平 马华华 |
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| 作者单位： | 湖南大学会计学院,湖南,长沙,410079 |
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| 摘 要： | 分析了美国与欧盟的电子商务税收政策,探讨了借鉴国际经验完善我国电子商务税收政策的方法,提出了建立、完善我国电子商务税收政策的具体措施.
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| 关 键 词： | 电子商务 税收政策 税收征管 |
| 文章编号： | 1005-6033（2005）18-0168-02 |
| 收稿时间： | 2005-05-22 |
| 修稿时间： | 2005年5月22日 |
The International Lessons of and Considerations about the E-commerce Taxation Policy |
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| GUO Ping,MA Hua-hua.The International Lessons of and Considerations about the E-commerce Taxation Policy[J].Sci-Tech Information Development & Economy,2005,15(18):168-169. |
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| Authors: | GUO Ping MA Hua-hua |
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| Abstract: | This paper analyzes on the E-commerce taxation policies of America and European Union, probes into the methods for perfecting our country's E-commerce taxation policy using the international experiences for reference, and puts forward some concrete measures for establishing and perfecting our country's E-commerce Taxation policy. |
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| Keywords: | E-commerce Taxation policy Tax collection and administration |
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