摘要
目前,我国网络经济基本上是游离在税收体系之外的,把网络经济纳入征税范围将有利于税收体系的健全。但是,对网络经济直接套用现行税制是不可行的。因此,我们可以采用开征流量税的办法来解决对网络经济征税的问题。
At present, the network economy almost dissociates from the tax system in our country, so to put network economy into the taxation scope is beneficial to the tax system. However, the current tax system doesn＇t fit the network economy. So we can put tax on flow to deal with the problem in the taxation of network economy.
出处
《重庆邮电大学学报（社会科学版）》
2008年第4期23-26,共4页
Journal of Chongqing University of Posts and Telecommunications(Social Science Edition)
关键词
网络经济
流量税
现行税制
network economy
flow tax
current tax system
