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加强我国电子商务税收对策分析
引用本文:赵继会.加强我国电子商务税收对策分析[J].交通科技与经济,2012(1):126-128.
作者姓名:赵继会
作者单位:黑龙江省经济管理干部学院,黑龙江哈尔滨,150080
摘    要:随着电子商务的普及和推广,已使现行税收制度的一些规定不适用或不完全适用于其发展。从征税环节和登记环节的设置、资金流的管理、税收的征管和支付体系的建立等5个方面论述加强我国电子商务税收管理的相关对策。

关 键 词:电子商务  税收  征税  税务登记  资金流

Measures to Strengthen our E-Commerce Taxation
ZHAO Ji-hui.Measures to Strengthen our E-Commerce Taxation[J].Technology & Economy in Areas of Communications,2012(1):126-128.
Authors:ZHAO Ji-hui
Institution:ZHAO Ji-hui(The Analysis of Institute of Economic Management,Heilongjiang Province,Harbin 150080,China)
Abstract:With the popularity and promotion of e-commerce has led to some of the current tax system does not apply or do not fully applicable to the development of this part from the tax and registration aspects of the setting,cash flow management,tax collection and payment system,the establishment of such five aspects of tax administration to enhance our e-commerce-related measures.
Keywords:electronic commerce  tax  tax  tax registration  cash flow
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