| 电子商务对现行税收制度的影响及对策 |
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| 引用本文： | 李德明,周舟. 电子商务对现行税收制度的影响及对策[J]. 合肥工业大学学报(自然科学版), 2003, 26(Z1): 734-737 |
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| 作者姓名： | 李德明 周舟 |
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| 作者单位： | 合肥工业大学,管理学院,安徽,合肥,230009 |
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| 摘 要： | 由于电子商务交易的虚拟化,给现行建立在传统商务模式下的税收制度带来了很大冲击,使纳税义务人、征税对象及适用税率等税收基本要素变得模糊,导致税收监控失灵.文章从电子商务模式对税收要素、税收结构及税收征管等方面的影响进行分析,并就此提出相应对策.
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| 关 键 词： | 电子商务 税收 影响 对策 |
| 文章编号： | 1003-5060(2003)S1-0734-04 |
| 修稿时间： | 2003-06-10 |
Influence of E-business on present tax policy and the countermeasures |
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| LI De ming,ZHOU Zhou. Influence of E-business on present tax policy and the countermeasures[J]. Journal of Hefei University of Technology(Natural Science), 2003, 26(Z1): 734-737 |
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| Authors: | LI De ming ZHOU Zhou |
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| Abstract: | Because of its virtual nature, E business has made great impact on the present tax policy which is based on the traditional business mode, causing the basic tax elements such as payers, objects and applicable rates vague and the tax control ineffective. In this paper, the influence of E business mode on tax elements, structure, levy and control is analyzed,and the corresponding countermeasures are put forward. |
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| Keywords: | E business tax influence countermeasure |
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