节点文献
电子商务税收政策的国际借鉴与思考
The International Lessons of and Considerations about the E-commerce Taxation Policy
【摘要】 分析了美国与欧盟的电子商务税收政策,探讨了借鉴国际经验完善我国电子商务税收政策的方法,提出了建立、完善我国电子商务税收政策的具体措施。
【Abstract】 This paper analyzes on the E-commerce taxation policies of America and European Union, probes into the methods for perfecting our country’s E-commerce taxation policy using the international experiences for reference, and puts forward some concrete measures for establishing and perfecting our country’s E-commerce Taxation policy.
- 【文献出处】 科技情报开发与经济 ,Sci/tech Information Development & Economy , 编辑部邮箱 ,2005年18期
- 【分类号】F811.42;
- 【被引频次】14
- 【下载频次】560