摘要
分析了美国与欧盟的电子商务税收政策,探讨了借鉴国际经验完善我国电子商务税收政策的方法,提出了建立、完善我国电子商务税收政策的具体措施。
This paper analyzes on the E-commerce taxation policies of America and European Union, probes into the methods for perfecting our country＇s E-commerce taxation policy using the international experiences for reference, and puts forward some concrete measures for establishing and perfecting our country＇ s E-commerce Taxation policy.
出处
《科技情报开发与经济》
2005年第18期168-169,共2页
Sci-Tech Information Development & Economy
关键词
电子商务
税收政策
税收征管
E-commerce
Taxation policy
Tax collection and administration
