网络代购行为的税收法律问题探析  

Analysis of the tax law of the purchasing agents in the network

作　　者：张乃强[1] 丁石[1] 

机构地区：[1]哈尔滨金融高等专科学校,哈尔滨150030

出　　处：《学理论》2010年第13期111-112,共2页Theory Research

摘　　要：伴随着我国商业社会的进步和信息技术的迅猛发展,电子商务已逐渐融入到人们的日常生活,变成人们日常生活的一部分。作为近几年发展起来的网上代购行为以其独特的优势逐渐成为众多青年人购物的一种新的方式。但对于网络代购行为这种新的消费方式我国学界一直没有给以清晰的界定,同时对于网络代购行为所涉及的税收问题也提及甚少。文章将主要在税收的范畴领域内对网络代购行为加以界定,对涉及的税收问题加以探讨。With our business community＇s progress and information technology has developed rapidly and electronic commerce was gradually merged with the people＇s daily life,people＇s daily lives. as part of the past few years of online effect behavior to his own strong and gradually become many young people shopping for a new method. but the net effect of this new consumption in our region has been given and clearly define,the effect of the network also mentioned the tax problem.

关 键 词：网络代购行为 国际代购 增值税 

分 类 号：F062.5[经济管理—政治经济学]