电子商务税收问题及其对策浅析  

On the Revenue Tax Question and Countermeasure of E-business

作　　者：刘英 

机构地区：[1]岳阳广播电视大学,湖南岳阳414000

出　　处：《岳阳职业技术学院学报》2004年第1期47-49,共3页Journal of Yueyang Vocational and Technical College

摘　　要：电子商务交易虚拟化、数字化、隐匿化,导致税收大量流失。针对电子商务带来的税收问题,必须完善现行税法和税制,改进征管方法,加强国际间税收的协调与合作。The digitalization,fabricated and hidolen of E-business trade case the loss of revenue.The article has made a brief analysis to the characteristic of E-business and revenue problems it caused and probe into the aspect of e-business revenue legislation,levy and fully utilization of the technology of network on the basis of this.

关 键 词：电子商务 税收 税制 局域网 交易虚拟化 

分 类 号：F713.36[经济管理—产业经济]