| 谈我国电子商务对税收的影响与对策 |
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| 引用本文： | 张丽英,崔景蒲,刘朝晖. 谈我国电子商务对税收的影响与对策[J]. 河北科技师范学院学报, 2001, 15(4): 37-40 |
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| 作者姓名： | 张丽英 崔景蒲 刘朝晖 |
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| 作者单位： | 1. 河北职业技术师范学院,经贸系,
2. 河北职业技术师范学院,党委办公室, |
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| 摘 要： | 从税制要素确认、税收征管难度、避税现象等方面 ,论述了电子商务对我国税收的影响。认为应从改革现行的税制、完善电子商务的税收征管、积极制定电子商务的相关法律、培养专业人才、提高税务人员素质等方面针对电子商务税收存在的问题采取对策
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| 关 键 词： | 电子商务 税制 改进措施 |
| 文章编号： | 1008-9519(2001)04-0037-04 |
| 修稿时间： | 2001-09-10 |
INFLUENCE OF E COMMERCE ON CHINA'S TAXATION AND THE APPROPRIATE MEASURES TO DEAL WITH IT |
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| ZHANG Li ying ,LIU Zhao hui ,CUI Jing pu. INFLUENCE OF E COMMERCE ON CHINA'S TAXATION AND THE APPROPRIATE MEASURES TO DEAL WITH IT[J]. Journal of Hebei Normal University of Science & Technology, 2001, 15(4): 37-40 |
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| Authors: | ZHANG Li ying LIU Zhao hui CUI Jing pu |
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| Affiliation: | ZHANG Li ying 1,LIU Zhao hui 2,CUI Jing pu 1* |
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| Abstract: | The paper discusses the influence of e commerce on China's taxation from the confirmation of taxation elements, difficulty in tax levy and management, and tax evasion The author believes that if these problems are to be eliminated, China should reform its existing tax system, improve its tax levy and management, make laws about e commerce and improve tax collector's qualities |
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| Keywords: | e commerce tax system improvement measures |
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