摘要
现行税收法律、法规滞后于电子商务的发展 ,面临严重挑战。为适应电子商务的发展 ,应制定相关的征税原则 ,采取适当的税收征管对策。
Nowadays, tax laws and regulations are delayed development of e-commercial affairs and face serious challenge. To adjust to the development of e-commercial affairs, we should lay down relative levy rule and adopt suitable levy countermeasure.
出处
《九江职业技术学院学报》
2003年第4期56-57,61,共3页
Journal of Jiujiang Vocational and Technical College
关键词
电子商务
税收管理
征税原则
法制建设
E-Commercial affairs,Challenge,Levy rules,Levy countermeasure