摘要
电子商务已经越来越多的与人们的生活乃至整个国家的经济发展发生着密切的联系,我国电子商务立法的必要性也越来越明显。在坚持对电子商务活动课税并且保护电子商务发展的原则之下,坚持现有的税法体系,强调国际间的协作,注重全新的立法技术,是我国电子商务立法的出路所在。
As electronic business is getting more and more connected with people＇s life, even the economic development of the whole country, the necessity for the e - business legislation is self- evident. Under the principle to levy on e - business activities while guarantee its development, our national e - business legislation must go its own way by insisting on adhering to the present tax system, seeking for more intemational cooperation and making better use of the latest legislation technology.
出处
《成都大学学报（社会科学版）》
2007年第5期32-33,共2页
Journal of Chengdu University (Social Sciences)
关键词
电子商务
税法
商务税收
e - business
tax law
business revenue
