构筑与网络交易相适应的税收体制

20048-9JINGJITANTAO(,210096):,,,,:;;;:F810.42:A:1004-1605(2004)08/09-0063-03[](1972-),,,EMBA,,,,,,,,,:1.,,,,,2.,,,,,,3.,,,4.,,,,,36©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.北斗社区(1),(),;,,;,(Modem),(2)CD,,,(3),,,;,,(4),,,,,,(5),,,,,,,2.(1),,,,,,,,,(2),(),,,,,,,,(3),,(),,,,,,,,ESI,,,46©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.北斗社区:[1]:,,2001.4[2],:,,1996.3[3]RaviKalakota:,,2000[4],,,2000[5]:,,2001.4:56©1995-2004TsinghuaTongfangOpticalDiscCo.,Ltd.Allrightsreserved.北斗社区