|本期目录/Table of Contents|

[1]赵亮,郑敏.电子商务大潮下的税收应对[J].长安大学学报(社科版),2000,2(02):30-33.
　ZHAO Liang,ZHENG Min.Tax countermeasure under E-business tide[J].Journal of Chang＇an University(Social Science Edition),2000,2(02):30-33.
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第2卷
期数:
2000年02期
页码:
30-33
栏目:
出版日期:
2000-12-20

文章信息/Info

Title:
Tax countermeasure under E-business tide
作者:
赵亮1; 郑敏2
1.西安市国税局阎良分局,陕西西安　 710089; 2.西安市雁塔区农机公司,陕西西安　 710061)
Author(s):
ZHAO Liang1; ZHENG Min2
1.Xi′an Taxation Bureau Yanliang Branch,Xi′an 710089,China; 2.Agricultural Machinery Company, Xi’an Yanta District,Xi′an 710061,China)
关键词:
电子商务; 税收; 税收原则; 税收政策
Keywords:
E-business; tax ; tax principle; tax policy
分类号:
F812.42　
DOI:
-
文献标志码:
A
摘要:
论述了电子商务对我国现行税制的影响:动摇了税制要素,影响了中性原则,降低了效 率违背了公平原则。列举了电子商务给税收征管工作带来的困难:税收流失风险加大,征收对象 性质和数量难以明确,管辖范围难以确定,税收征管失去了数据基础。讨论了电子商务的税收原 则:中性原则,财政收入原则,公平原则。最后探讨了电子商务的税收政策。
Abstract:
How E-business effects China tax system is discussed as following: shake factor of tax system,distort neutral principle,lower revenue, disobey equitable principle. And list of the diffecult that E-business makes in tax administration: risk of revenue run off ,character and quantity is indistinct, administration area is unsure and tax administration lose it′t data base. Tax principle of E-business: neutral principle ,finacial revenue principle,equitable principle is expounded, finally, the tax policy to E-business is studied.

参考文献/References:

[1]　李永恒.面对电子商务冲击的中国税制选择[J].涉外税务,2000,(9): 13.
[2]　沈烨文.电子商务环境中的跨国营业所得征税问题[J].税务研究,2000,(3): 38.

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　SONG De-an,SONG Qian.Social justice in taxing:difficulties and strategies[J].Journal of Chang＇an University(Social Science Edition),2006,8(02):14.
[2]任科社,张周堂.散客旅游服务电子商务解决方案[J].长安大学学报(社科版),2005,7(04):28.
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[3]贾德奎,施红俊.电子商务与企业组织创新[J].长安大学学报(社科版),2000,2(02):26.
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备注/Memo

备注/Memo:
[收稿日期] 2000-01-18
[作者简介]赵亮(1975— ),男,陕西礼泉人,西安市国税局阎良分局助理经济师,从事税收理论研究。
更新日期/Last Update: 2000-12-20