| 关于电子商务税收的一些基本问题 |
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| 引用本文： | 张展赫. 关于电子商务税收的一些基本问题[J]. 科技情报开发与经济, 2003, 13(5): 139-141 |
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| 作者姓名： | 张展赫 |
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| 作者单位： | 山西财经大学,山西省太原市坞城路,030006 |
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| 摘 要： | 电子税收是电子商务中极为重要的环节，同时也是现阶段电子商务研究工作急需解决的一个问题。文章围绕电子税收的管辖权、征税适用法律及税收管理办法等问题，进行了较为深入的讨论。
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| 关 键 词： | 电子商务 电子税收 管辖权 适用法律 税收管理 |
| 文章编号： | 1005-6033(2003)05-0139-03 |
| 修稿时间： | 2003-01-20 |
Some Fundamental Problems about the Tax Revenue in E -commerce |
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| ZHANG Zhan he. Some Fundamental Problems about the Tax Revenue in E -commerce[J]. Sci-Tech Information Development & Economy, 2003, 13(5): 139-141 |
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| Authors: | ZHANG Zhan he |
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| Affiliation: | ZHANG Zhan he |
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| Abstract: | Electronic tax revenue, which is a very important link in E-commerce, is a problem in need of immediate resolution in the research work of -commerce of present stage. This paper makes deep discussion on the competency of tax revenue, suitable laws for tax collection, and management methods for tax revenue, etc. |
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| Keywords: | electronic tax revenue E-commerce zero tariff transfer pricing efficiency |
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