摘要
随着电子商务在全球的快速发展 ,业已形成的传统税收理论与现行税收制度 ,已难以适应新的贸易模式。依据税收适应经济发展的理论 ,目前除了在税收理论和税收制度方面应有所创新外 ,还应加强电子网络信息技术的开发和利用 ,以解决电子商务的征税难题。
With the globally rapid development of E-business, the traditional taxation theory and taxation system can't suit the new trade model any longer. In accordance with the theory that the taxation should suit the economic development, we should not only make innovations both in theory and system in taxation, but also strengthen the development and exploitation of the electronic and web information technologies in order to solve the taxation problems in E-business.
出处
《现代财经（天津财经大学学报）》
CSSCI
2003年第5期22-25,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
