电子商务税收问题的思考

Ponderations on Taxation Problems in Electronic Business Affairs

电子商务的虚拟性、无形性和无地域性,造成经营所得来源地和课税对象的识别模糊,加大税务检查和征管难度。随着电子商务的发展,我国电子商务政策的取向应为:完善现行税法,补充电子商务税收条款,健全税收征管制度,加大网上交易管理。

The characteristics of electronic business affairs' being virtual, intangible and without definite region result in vague identification of levying duty object and make taxation more difficult. With the development of electronic business affairs, our policy orientation should be carried out from the following steps: add items to electronic business affairs taxation, perfect taxation system and strengthen the management of network transaction.