摘要
电子商务在促进全球经济贸易发展的同时,也对现行增值税造成了巨大冲击,欧盟的电子商务增值税政策对我国有一定的借鉴作用。建议通过采取完善现行税制,建立电子商务税务登记备案制度,扩大电子商务增值税征税范围,推进增值税征管电子化进程,提高税务人员素质等措施,建立适应电子商务发展需要的增值税新体系。
E - commerce has promoted the development of global economy and trade, and at the same time, it has huge impacts an eurront VAT. EU＇s policies on VAT on e - commerce may have certain inspiration for China. The writer proposes that the state should establish a new VAT system adaptable to the need of the development of e - commerce by improving current tax system, introducing system for registration and record of taxation on e - corraneree, enlarging the taxation scope of VAT,promoting the computerization of collection and management of VAT, and bettering the total quality of tax staff, and other measures.
出处
《哈尔滨商业大学学报（社会科学版）》
2006年第2期56-58,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
电子商务
金税工程
金关工程
E - commerce
golden custom project
golden taxation project
