电子商务税收问题的研究与对策  

Study on Tax Revenue in E-commerce and Countermeasures

作　　者：杨静[1] 

机构地区：[1]西安交通大学,陕西西安710061

出　　处：《陕西电力》2007年第7期10-13,共4页Shanxi Electric Power

摘　　要：随着我国电子商务的快速发展,传统的税收制度已经不能满足电子商务的发展要求和管理要求。本文结合我国电子商务的发展特点,分析、论述了电子商务税收实施中的难点及应坚持的原则,提出了我国电子商务税收征管措施。With the rapid development of e-commerce in our country, traditional taxation system can not meet the demands of the development and management of e-commerce. According to the development characteristics of e-commerce in our country, the cruxes and principles that should be adhered to levy tax are analyzed and discussed, then, the measures for tax collection and management in e-commerce are presented.

关 键 词：电子商务 税收对策 税收征管 

分 类 号：F710.42[经济管理—产业经济]