摘要
随着信息技术与信息产业的迅猛发展 ,电子商务在全球逐渐展开并迅速发展。它的出现 ,对我国现行税收制度提出了新的挑战 ,怎样确认纳税主体、确定税收管辖权、实行税收征管监管等都是值得研究的重要问题。我们应该通过明确电子商务中的税收原则、加强国际合作。
With the development of information technology (IT) and information industry, electronic commerce (EC) spreads out gradually and develops rapidly. It's appearance put forward some new challenges that are worthy to be researched to present tax system in China, such as how to define the main body of taxation and taxation jurisdiction, and how to put taxation control into practice, etc . So, we should clear the taxation principles in EC, strengthen international cooperation and reform present tax system in China for strengthening the taxation control of EC in China.
出处
《湘潭大学社会科学学报》
2002年第4期79-81,共3页
Social Science Journal of Xiangtan University
