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我国电子商务课税探析 被引量:1

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摘要 国际经验表明,对电子商务交易课税是一种普遍趋势。近年来,伴随我国电子商务的快速发展,其引发的税收问题也逐渐成为社会各方关注焦点。本文基于电子商务税收政策的国际实践比较,选取2005-2015年我国电子商务交易经验数据,通过可税性分析结论,认为我国对电子商务进行征税的条件已渐成熟,可借鉴国际经验对相关方案及配套措施进行设计。
出处 《金融纵横》 2016年第2期87-93,共7页 Financial Perspectives Journal
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