| 电子商务税收问题及其对策浅析 |
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| 引用本文： | 刘英. 电子商务税收问题及其对策浅析[J]. 岳阳职业技术学院学报, 2004, 19(1): 47-49 |
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| 作者姓名： | 刘英 |
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| 作者单位： | 岳阳广播电视大学,湖南,岳阳,414000 |
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| 摘 要： | 电子商务交易虚拟化、数字化、隐匿化，导致税收大量流失。针对电子商务带来的税收问题，必须完善现行税法和税制，改进征管方法，加强国际间税收的协调与合作。
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| 关 键 词： | 电子商务 税收 税制 局域网 交易虚拟化 |
| 文章编号： | 1672-738X(2004)01-0048-03 |
| 修稿时间： | 2003-12-24 |
On the Revenue Tax Question and Countermeasure of E-business |
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| Liu Ying. On the Revenue Tax Question and Countermeasure of E-business[J]. Yueyang Vocational Technical College, 2004, 19(1): 47-49 |
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| Authors: | Liu Ying |
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| Abstract: | The digitalization,fabricated and hidolen of E-business trade case the loss of revenue.The article has made a brief analysis to the characteristic of E-business and revenue problems it caused and probe into the aspect of e-business revenue legislation,levy and fully utilization of the technology of network on the basis of this. |
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| Keywords: | E-business the permanent establishment the tax revenue |
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