摘要
电子商务给传统贸易方式和社会经济活动带来了巨大的冲击,同时也对税收制度、税收征管、税收规则等提出了新的挑战。银行的支付系统与电子商务交易以及电子商务税收征管都息息相关,但因为历史的原因,我国银行、税务、国库、工商、公安各自独立的网络体系又制约了目前依赖银行、工商等部门网络体系的税务机关对蓬勃发展的电子商务税收征管的进程。本文从基于"资金流"的电子商务税务征管思路出发,针对我国现状,探讨从银行支付系统本身以及银税横向联网等各方面来完善电子商务税收征管,使我国经济在21世纪能持续发展。
The Electronic Commeree give the tradition the trade the method brought the enormous impact with the soeial economic activities, also advertising for to the revenue from tax system, revenue from tax collect and management, revenue from tax rule etc. put forward the new challenge. Pay the system to complete from the bank the electronic commerce revenue from tax advertise for the tube imitates the as if is current unique viable way, but because of historical reason, the our country bank, tax administration, national treasury, industry and business, public security official is each to made to invite again from the independent network system the tax office of the current counting on bank, industry and business ＇＂ etc. seetiou network system advertises for the progress of the tube to the electronic commerce revenue from tax of the booming development. This paper based on the ＂ the funds flow＂ of tax collection and management of e- commerce ideas, on the situations in China Discussion from the bank payment system itself and silver borizontal networking tax on the level of e - commerce revenue collectiou and management. China＇s economy in the 21st century sustainable development.
出处
《特区经济》
北大核心
2008年第1期295-296,共2页
Special Zone Economy
关键词
支付系统
支付方式
电子商务税牧征管
银税横向联网
Payment System
Pay the Way
Collect the management Electronic Commerce Revenue from Tax
Network of Bank Pays System and The Electronics Pays the Tax Law System Horizontal conjunction
