摘要
伴随着互联网的高速发展和网络经济的快速兴起,电子商务已经成为当今经济发展的主要引擎,电子商务的税收征管问题也成为各国政府的研究热点。对电子商务征税,一方面能促进经济发展,另一方面也能阻碍经济发展。文章首先介绍网络经济中电子商务的发展现状及其特征,然后比较研究了国内外税收政策,并对我国传统税收体系受电子商务的影响作了分析,最后提出针对性的建议和对策。
With the rapid development of Internet and popularity of e- commerce activities,e- commerce has become the mainstream of future economic development,and tax collection of e- commerce has become a hot issue for the government in the world. There are pros and cons of tax collection,which can promote economy and can hinder the economy. This paper introduces the development status and characteristics of e-commerce,and compares the tax policy at home and abroad,and then an analysis of the impact on traditional tax collection system by e- commerce is made. At last,specific recommendations and countermeasures are put forward.
出处
《济源职业技术学院学报》
2014年第4期81-84,共4页
Journal of Jiyuan Vocational and Technical College
基金
2014年度河北省社会科学基金项目(HB14YJ046)
关键词
电子商务
税收
税收管理
electronic commerce
tax
tax management
