电子商务税收征管国际经验及借鉴

International Experience of Tax Collection and Administration on Electronic Commerce and Its Reference for China

近年来,我国电子商务的迅猛发展给税收征管带来了挑战。本文立足我国电子商务的发展阶段和特点,分析国外促进电子商务发展的税收征管经验,提出完善我国电子商务税收征管建议。

In recent years, the rapid development of electronic commerce in China has brought challenges to tax collection and administration. Based on the development status and characteristics of China＇s electronic commerce, this paper illustrates international experience of tax collection and administration in promoting the development of electronic commerce, and then puts forward some suggestions for improving tax collection and administration of electronic commerce in China.