摘要
介绍了我国电子商务间接税立法现状,通过对我国电子商务引起的间接税相关法律问题的分析,阐述了我国应如何完善电子商务间接税法律制度,从而实现我国电子商务的健康迅速发展与防止税款流失,增加国家财政收入。
Legislation status of indirect tax about electronic commerce in our country is introduced at first.Then through the analysis of relative legal problems about indirect tax caused by our electronic commerce,it is explained how our country should perfect the legal system of indirect tax about our electronic commerce so as to realize a healthy and quick development of electronic commerce,prevent the tax from losing and increase the financial income of our country.
出处
《西安石油大学学报（社会科学版）》
2009年第1期81-84,共4页
Journal of Xi’an Shiyou University:Social Science Edition
关键词
电子商务
关税
增值税
营业税
法律制度
electronic commerce
tariff
multiplication tax
business tax
legal system
