摘要
电子商务是知识经济时代未来贸易的发展方向,它在改变传统贸易方式,给企业提供更多商机的同时,也因其本身具有的交易虚拟化、跨时空、高流动性的特点对地方税制及税收征管等造成了很大的冲击,产生了许多新的问题。因此,应在电子商务税收政策方面及税收征管方面采取相关措施,使其进一步完善。
Elcctronic commerce is the development's trend of future trade in knowledge economic times. It changes the method of traditional trade and provides more business opportunity for enterprises. On the other hand, it brings shock to local tax and the management of tax, because it is virtual crossing time and space, high dynamic on exchange. So we should make measures in the aspect of tax policy and the tax supervision of electronic commerce.
出处
《经济与管理》
2007年第7期82-85,共4页
Economy and Management
关键词
电子商务
税收
对策
electronic commerce
tax
countermeasure