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随着互联网的快速发展,信息时代正以迅雷不及掩耳之势扑面而来,计算机技术、网络技术、通信技术的发展给人类的出版方式带来了一场革命。网上报纸、期刊、图书的数量与日俱增,人们越来越多地从因特网上获得信息,而各传统大出版集团的加入,无疑给网络出版带来了巨大的动力。但是由于网络技术的不成熟,网络出版立法的滞后,电子支付手段不完善等因素,不仅影响网络出版自身的发展,也对我国有关税收的征收提出了严峻的挑战。现行有关出版业的税收制度是建立在传统的纸型书等有形商品的生产、贸易方式的基础之上并与之相对应
With the rapid development of the Internet, the information age is blowing with lightning speed. The development of computer technology, network technology and communication technology has brought a revolution to human publishing. The number of online newspapers, periodicals and books is increasing day by day, and people are getting more and more information from the Internet. With the participation of various traditional big publishing groups, they undoubtedly bring great impetus to online publishing. However, due to the immature network technology, the delay of the legislation on internet publishing and the imperfect electronic payment, it not only affects the development of online publishing itself, but also poses a severe challenge to the tax collection in our country. The existing taxation system for the publishing industry is based on and corresponds to the traditional mode of production and trade of paper-based books and other tangible commodities