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- W2370792035 abstract "Most of current tax laws have been formulated under the traditional trade background,so there are many issues on tax laws to be urgently solved in the electronic commerce background,including the issue concerning the basic principles of the electronic commerce tax law.For the electronic commerce tax law workers,the principles of statutory tax,tax neutrality and tax equity are especially important among these guidance principles.Besides,the tax effectiveness principle,the tax flexibility principle,and other basic principles of tax laws also should be applied to the electronic commerce tax revenue." @default.
- W2370792035 created "2016-06-24" @default.
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- W2370792035 date "2009-01-01" @default.
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- W2370792035 title "Basic Principles of Electronic Commerce Tax Law System" @default.
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