电子商务对我国现行税制的冲击研究  

Research on Attack of Electronic Commerce to the Current Tax System of China

作　　者：童岳嵩[1] 

机构地区：[1]毕节学院科研处,贵州毕节551700

出　　处：《毕节学院学报（综合版）》2010年第9期112-115,共4页Journal of Bijie University

基　　金：毕节学院2009年科学研究基金项目;"电子商务对我国现行税制的冲击研究";项目编号:20091003

摘　　要：电子商务的兴起与发展在促进世界贸易进步的同时,也因自身不同于实物交易的特点对现行税制造成了冲击,特别是在税收征管能力上对各国税务当局提出了考验。我国是以流转税为主体的国家,电子商务对流转税税收征管有着重要影响,因此强化关于电子商务交易的流转税征管监控能力,对减少我国税收流失意义重大。When electronic commerce and development have promoted the world trade , due to their own characteristics which different from the Barter have impacted on the existing tax system, Especially it is the test in Tax Collection for the tax authorities of each country. China dominated by turnover tax, E-commerce on turnover tax collection has an important influence, So strengthening the ability of turnover tax collection of E-Commerce ‘s trade is great significance to reduce the loss of China＇s tax revenue.

关 键 词：电子商务 现行税制 冲击 

分 类 号：F12[经济管理—世界经济]