摘要
电子商务的便利性使互联网交易日益增多,从而导致一系列税收问题。从电子商务健康发展的长远角度来讲,目前税务部门最明智的做法就是尽快制定电子商务税收法律法规,并尝试开展对C-C电子商务模式征税的试点工作,为加强我国的电子商务税收管理工作提供经验借鉴。
The convenience of e-commerce so that an increasing number of Internet transactions, resulting in a series of tax questions. From the long-term healthy development of e-commerce perspective, the tax department is currently the most sensible approach is to develop as soon as possible e-commerce taxation laws and regulations, and try to carry out on the CC model of taxation of e- commerce pilot work, in order to strengthen China's management of e-commerce taxation learn from experience.
出处
《安阳工学院学报》
2009年第1期62-64,共3页
Journal of Anyang Institute of Technology