作　　者： (刘振艳）;

机构地区： 东南大学成贤学院,江苏南京210088

出　　处： 《对外经贸》 2017年第7期77-78,共2页

摘　　要： 跨境电子商务作为一种新兴的商业模式,在实现资源全球流通、带动经济増长等方面起到了积极的作用。基于对我国现阶段跨境电子商务税收征管现状的研究,提出建立纳税人信息系统、严格审定商品完税价格、建立多平台关联监管机制等进一步强化和完善税收征管系统建设的对策建议。 As a new business model, the cross - border e - commerce has played a positive role in realizing global resources ~ q. circulation and promoting economic growth. Based on the present situation of China＇ s cross - border e - commerce tax collection and management, this paper puts forward some suggestions to strengthen and perfect the tax collection and management system from the aspects of proposing the establishment of taxpayer information system, examining and identifying customs value of the goods strictlv and establishin multi nlatform related sunervision mechanism.

关 键 词： 跨境 电子商务 税收征管