摘要
通过对电子商务征税与否的评析,提出了构建我国电子商务征税体制的设想。
As to whether the Electronic commerce is levied on or not, this text puts forward some ideas on how to formulate taxation system of Electronic commerce in our country.
出处
《河北理工大学学报（社会科学版）》
2005年第3期104-105,共2页
Journal of Hebei Polytechnic University:Social Science Edition
关键词
电子商务
征税
网上交易
electronic commerce
taxation
trade in intemet
