国家税收如何迎接电子商务的挑战  

How can the National Taxation Meet E-commerce?

作　　者：安玉洪[1] 

机构地区：[1]河北经贸大学外语系,河北石家庄050061

出　　处：《商业研究》2001年第3期155-157,共3页Commercial Research

摘　　要：电子商务的兴起促进了经济的发展,也给税收提供了机遇,但这同时也增加了税收征管的难度。如何解决这一问题?应从以下几个方面进行分析:即建立针对性的税收征管机制;推进相应的税政立法;在该领域开展国际合作。The burgeoning of e-commerce helps promote the economy and create more chances for national taxation,meanwhile it also put taxation in a more difficult position. How to cope with it, and how to meet the challenge?The paper is to analyze the matter from the following aspects:to establish a taxation system well adjusted to e-commerce;to make hlaw for this field accordingly; to develop international cooperation in this aspect.

关 键 词：电子商务 税收 互联网 

分 类 号：F810.42[经济管理—财政学] F812.42