On Perfecting Chinese Taz Revenue legal System of Electronic Commerce

摘要：

Eleclronic commerce has brought about various effects to the current tax system. The electronic commerce tax policies of America and European Union(EU)are worth China drawing lessons. Establishing and improving electronic commerce tax system should not only manifest fair principle of the lax revenue, but also have positive influence on the healthy development of electronic commerce in China.

关键词： E-commerce Network trade Jurisdiction of taz revenue

作者: Jie Yin Hong Dai Jing Li Dongping Wu

作者单位: Law School, Shanghai Institute of Foreign Trade, Shanghai, 201620, China

会议类型: 国际会议

会议名称: 第八届武汉电子商务国际会议(The Eighth Wuhan International Conference on E-Business)

会议地点: 武汉

会议语种:英文

页码: 686-691

在线出版日期: 2009-05-30（万方平台首次上网日期，不代表论文的发表时间）