浅谈电子商务与税收  

On Electronic Commerce and Tax Revenue

作　　者：李钢[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《青岛职业技术学院学报》2003年第4期12-17,共6页Journal of Qingdao Technical College

摘　　要：随着通信和网络等技术日新月异的发展,世界经济正经历着一场深刻而广泛的变革,网络逐渐渗入人们日常生活和社会经济的每个角落,人类社会的发展已进入数字化阶段,传统的经济发展模式也正在向网络经济发展模式转变。电子商务作为当代网络经济的主要载体和杰出代表,正以不可阻挡之势迅猛发展。它不仅改变着传统的商务贸易方式,而且也在潜移默化地改变着人们习以为常的生活和经济方式,推动着经济领域的创新,同时也对建立在传统贸易方式上的税收理论、政策、征管制度以及国际税收规则等提出了新的挑战。古人云:未雨绸缪。因此,加强对电子商务的税收对策研究就显得尤为必要和迫切。With the development of technology in communication and network, the world's economy is experiencing fundamental and extensive transformation. Now network has gradually become one part of everyone's life and human being has walked into the digital phrase. The traditional economic development mode has also become the network mode. As main carriers and outstanding representatives of modern network economy, electronic commerce develops without any resistance, which not only changes the way of traditional business, but also continuously and imperceptibly changes people lives and established economic mode. And on the other hand, it promotes innovation in economic field and brings new challenges to the tax theories, policies, collection, administration ways and international tax principles that have been set up on the traditional business. There is an old saying which says 'Take precautions'. Therefore, it is very important and urgent to enhance researches on tax countermeasures towards electronic commerce.

关 键 词：电子商务 税收理论 国际税收 税收征管 

分 类 号：F713.36[经济管理—产业经济] F810.42