电子商务的征税筹划
Analysis of taxation planning for electronic commerce
笔者认为，税收筹划，是一个内涵较广的概念，包括征税筹划和纳税筹划，而纳税筹划在学科定位上归属于财务管理学的范畴。
Tax planning is a broader concept of connotation , and seats in the subject belonging to the scope of financial management .
征税筹划