摘要
电子商务作为一种新兴的高科技的商务手段 ,为企业创造了更多的贸易机会 ,为消费者提供了更便利的服务。然而 ,传统的税收在电子商务下处于尴尬的境地 ,世界各国都在探寻着适应电子商务的税收理论和征管方法 ,本文探讨了我国税收面对电子商务挑战的对策。
E business is a kind of new and advanced business method,providing more trade opportunity for firms and more convenient service for consumers.However,traditional taxation falls into difficulty under e business condition.Now many countries are searching for new taxation theories and new levy administer ways which are fit for e business.This article deals with how China should meet the challenge of e business.
出处
《湖北经济学院学报》
2000年第4期35-38,共4页
Journal of Hubei University of Economics