[ »ÆÎ¬Çà ]¡ª¡ª(2012-12-10) / ÒÑÔÄ38490´Î
21¡¢Ê¯¾°²Å£¬¡¶µç×ÓÉÌÎñÓë˰ÊÕÕ÷¹Ü¡·£¬¡¶Öйú˰Îñ¡·2000ÄêµÚ7ÆÚ¡¡
22¡¢Ñϼ£¬¡¶µç×ÓÉÌÎñ˰ÊÕÕ÷¹Ü´øÀ´µÄÎÊÌâ¡·£¬Öйú˰Îñ±¨£¬2000. 6. 29
23¡¢ºÂÕճɣ¬¡¶µç×ÓÉÌÎñ·¢Õ¹Óë˰ÊÕ¡·£¬¡¶Öйú˰Îñ±¨¡·£¬2000. 5. 22
24¡¢Éòºì·¼µÈ±àÖø£¬¡¶µç×ÓÉÌÎñÀíÂÛÓëʵ¼ù¡·£¬ÈËÃñÓʵç³ö°æÉ磬2001Äê°æ¡£
25¡¢»Æº×£¬¡¶µç×ÓÉÌÎñ¶Ô¹ú¼Ê˰ÊÕÖÆ¶ÈµÄÌôÕ½Óë¶Ô²ß¡·£¬¡¶ÌØÇø¾¼Ã¡·£¬ 2005ÄêµÚ5ÆÚ
26¡¢Áú´º½£¬¡¶¹ØÓÚµç×ÓÉÌÎñµÄ˰ÎñÎÊÌâ¡·£¬¡¶³¤É³´óѧѧ±¨¡·£¬2004ÄêµÚ1ÆÚ
27¡¢ÕÔÀöƼ£¬¡¶µç×ÓÉÌÎñ£ºÄ¿Ç°¸Ã²»¸ÃÕ÷˰£¿¡·£¬¡¶½ËÕÉÌÂÛ¡·£¬2004Äê6ÆÚ
28¡¢ÉÛÊçÕ䣬¡¶µç×ÓÉÌÎñ¶Ô˰ÊÕµÄÓ°Ïì¡·£¬¡¶±±·½¾Ã³¡·£¬2004ÄêµÚ1ÆÚ
(¶þ) ¹úÍâ¼°·ÒëÎÄÏ×Àà
¢Å±±Ð²Ãô£¬¡¶¹ú¼Ê˽·¨Ò»¹ú¼Ê¹ØÏµÂÛ¡·£¬Ò¦Ã·ÕòÒ룬·¨Âɳö°æÉ磬1989°æ
¢ÆÂí¶¡•ÎÖ¶û·ò£¬¡¶¹ú¼Ê˽·¨¡·£¬ÀîºÆÅà¡¢ÌÀ×ÚË´Ò룬·¨Âɳö°æÉ磬1988°æ
¢ÇºúºÆ£¬¡¶OECDä×Ì«»ª»áÒéÓйصç×ÓÉÌÎñ¿Î˰µÄÌÖÂÛ¡·£¬¡¶ÉæÍâ˰Îñ¡·,1999ÄêµÚ8ÆÚ
¢ÈÄá¹ÅÀ•ÓȸðÂåÅÓµÙÖø£¬ºúÓ¾¡¢·¶º£ÑàÒ룬¡¶Êý×Ö»¯Éú´æ¡·£¬º£Äϳö°æÉç1997Äê°æ¡£
¢ÉÀí²éµÂ•A•²¨Ë¹ÄÉÖø£¬¡¶·¨Âɵľ¼Ã·ÖÎö¡·£¬Öйú´ó°Ù¿ÆÈ«Êé³ö°æÉç1997Äê°æ¡£
¢ÊÂõ¿Ë•D•±´ÀÕË¹Öø£¬¡¶·¨ÂɵÄÔÔò¡ª¡ª Ò»¸ö¹æ·¶µÄ·ÖÎö¡·£¬Öйú´ó°Ù¿ÆÈ«Êé³ö°æÉç1996Äê°æ¡£
¢ËScottish Qualifications Authority.,Internet : introducting e-commerce , ±±¾© : Öйúʱ´ú¾¼Ã³ö°æÉç, 2005.
¢ÌMichale Chrissick &Alistair Kelman£¬"Electronic Commerce: Law and Practice"(Second Edition)£¬London, Sueet & Maxnell, Low£¬page, X X X 1V
¢ÍWestin, Richard A., International taxation of electronic commerce ,
¢ÎThe Hague ; Boston : Kluwer Law International, c2000.
¢ÏSokol, Phyllis K., From EDI to electronic commerce : a business initiative, New York : McGraw-Hill, c1995.
¢ÐCanton, David R.,Legal landmines in e-commerce , Boston : McGraw-Hill/Irwin, c2003.
¢ÑGreenstein, Marilyn.,Electronic commerce : security, risk management and control , Boston : Irwin/McGraw-Hill, c2000.
¢ÒBaumer, David L.,Legal environment of business in the information age , Boston, Mass. : McGraw-Hill/Irwin, c2004.
¢ÓSokol, Phyllis K., From EDI to electronic commerce: a business initiative, New York : McGraw-Hill, c1995.
¢ÔLyon, Jonathan,Government tax revenue: Building an EC future.The Journal of Electronic Data Interchange, v8, n4, 1995.¡¡
×÷Õߣº»ÆÎ¬Ç࣬ÉϺ£ÂÉʦÊÂÎñËùÂÉʦ£¬·¨Ñ§Ë¶Ê¿£¬»á¼ÆÊ¦£¬¾¼Ãʦ¡£
×ܹ²7Ò³¡¡¡¡[1] [2] [3] [4] [5] [6] 7
ÉÏÒ»Ò³¡¡¡¡